The BEST way for an IS auditor to validate that separation of duties has been implemented is to perform:

The correct answer is D. a walk-through of job functions. Performing a walk-through of job functions allows the IS auditor to directly observe how tasks are executed in practice, confirming whether separation of duties is effectively implemented. This provides more reliable evidence than documentation or organizational charts, which…

Submitted by yuki_2020· Apr 18, 2026Information Systems Auditing Process

Question

Options

Aan analysis of documented job descriptions.
Ba review of the organizational chart.
Ca review of personnel files.
Da walk-through of job functions.

How the community answered

(38 responses)

A
8% (3)
B
34% (13)
C
13% (5)
D
45% (17)

Explanation

Performing a walk-through of job functions allows the IS auditor to directly observe how tasks are executed in practice, confirming whether separation of duties is effectively implemented. This provides more reliable evidence than documentation or organizational charts, which may not reflect actual operations.

Topics

#Separation of Duties#Audit Procedures#Control Testing#Operational Controls

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