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CISA · Question #272
CISA Question #272: Real Exam Question with Answer & Explanation
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Submitted by tom_us· Apr 18, 2026Information System Auditing Process
Question
Which of the following would be the GREATEST concern during a financial statement audit?
Options
- AA backup has not been identified for key approvers.
- BSystem capacity has not been tested.
- CThe procedures for generating key reports have not been approved.
- DThe financial management system is cloud based.
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Topics
#Financial Reporting Controls#Audit Risk#Internal Controls#Reporting Reliability