CISA · Question #441
An organization's payroll department recently implemented a new Software as a Service (SaaS) tool for payment processing. Which of the following audits is MOST appropriate for an IS auditor to…
The correct answer is C. Functional audit. A functional audit evaluates whether a system or process is operating correctly and meeting its intended performance requirements - exactly what is needed to validate that the new SaaS payroll tool is configured as expected. A financial audit (A) focuses on the accuracy of…
Question
An organization’s payroll department recently implemented a new Software as a Service (SaaS) tool for payment processing. Which of the following audits is MOST appropriate for an IS auditor to validate that the new tool is configured as expected to meet performance requirements?
Options
- AFinancial audit
- BAdministrative audit
- CFunctional audit
- DCompliance audit
How the community answered
(38 responses)- A13% (5)
- B3% (1)
- C79% (30)
- D5% (2)
Explanation
A functional audit evaluates whether a system or process is operating correctly and meeting its intended performance requirements - exactly what is needed to validate that the new SaaS payroll tool is configured as expected. A financial audit (A) focuses on the accuracy of financial records and statements. An administrative audit (B) examines management and organizational practices. A compliance audit (D) checks adherence to laws, regulations, or standards. Since the goal is to verify the tool performs as designed, a functional audit is most appropriate.
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