CISA · Question #522
A payroll manager discovers that fields in certain payroll reports have been modified without authorization. Which of the following is the MOST likely reason for this control weakness?
The correct answer is B. The programmer has access to the production programs. Unauthorized modification of payroll report fields most likely indicates that a programmer retained access to production programs. This violates segregation of duties, allowing unauthorized code or data changes without detection and posing a significant risk to data integrity…
Question
A payroll manager discovers that fields in certain payroll reports have been modified without authorization. Which of the following is the MOST likely reason for this control weakness?
Options
- AThe programmer did not involve the user in testing.
- BThe programmer has access to the production programs.
- CPayroll application audit logs are not enabled.
- DData entry personnel were not adequately trained.
How the community answered
(35 responses)- A11% (4)
- B80% (28)
- C3% (1)
- D6% (2)
Explanation
Unauthorized modification of payroll report fields most likely indicates that a programmer retained access to production programs. This violates segregation of duties, allowing unauthorized code or data changes without detection and posing a significant risk to data integrity and security.
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