Exam CISA topic 1 question 1399 discussion

Option D was considered the most concerning issue, as it indicates the absence of a fraud detection process itself. Option A demonstrates an environment capable of detecting fraud since it actively identifies fraudulent activities, while Option B shows that a regular process for detecting fraud exists.

Option A

A. Unauthorized changes to the production environment have been detected.

Inconsistent periodic user access reviews to financial systems can pose significant risks related to fraud. Proper access controls are crucial in preventing unauthorized access to financial data and systems, which could be exploited by individuals intending to commit fraud. Inconsistent reviews may result in outdated user access permissions, potentially allowing unauthorized users to manipulate financial data or perform fraudulent activities without detection. This could lead to financial losses, regulatory compliance issues, and damage to the organization's reputation. Therefore, ensuring consistent and thorough user access reviews is critical for mitigating fraud risks within an organization.

D is wright.

ChatGpt and page 99 from Cisa 27th Study Guide: D. The organization does not require employees to take mandatory leave. This practice, known as "mandatory leave" or "forced vacation," is a preventive control measure commonly used to mitigate the risk of fraud. Requiring employees to take time off allows for their work to be scrutinized by others in their absence, making it more difficult for fraudulent activities to go undetected. It serves as a deterrent to fraudulent behavior and provides an opportunity for irregularities or anomalies in employee activities to be identified.