Exam CISA topic 1 question 617 discussion

Actual exam question from Isaca's CISA

Question #: 617
Topic #: 1

[All CISA Questions]

Which of the following is MOST likely to be detected by an IS auditor applying data analytic techniques?

A. Issues resulting from an unsecured application automatically uploading transactions to the general ledger
B. Unauthorized salary or benefit changes to the payroll system generated by authorized users
C. Potentially fraudulent invoice payments originating within the accounts payable department
D. Completion of inappropriate cross-border transmission of personally identifiable information (PII)

Show Suggested Answer

Suggested Answer: C 🗳️

by FAGFUR at Nov. 23, 2023, 8:26 a.m.

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maxson69

1 month, 4 weeks ago

Selected Answer: C

Option C because data analytics techniques are especially effective at detecting unusual transaction behaviour such as duplicate payments, out-of-hours activity, abnormal amounts, or missing approval steps. This type of risk is well-suited to structured data analysis, making it the most detectable using standard audit analytics techniques.

upvoted 1 times

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Yejide03

11 months, 3 weeks ago

Selected Answer: B

B. Unauthorized salary or benefit changes to the payroll system generated by authorized users

upvoted 1 times

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FAGFUR

1 year, 2 months ago

Selected Answer: C

Data analytics can be effective in detecting patterns indicative of fraudulent activities, such as unusual payment patterns, duplicate invoices, or other anomalies within accounts payable data. Analyzing large sets of data can help auditors identify irregularities that may be indicative of fraud in the invoicing and payment process.

upvoted 3 times

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