CISA · Question #582
A staff accountant regularly uploads spreadsheets with inventory levels to the organization's financial reporting system. The transfers are executed through a customized interface created by an in-hou
The correct answer is A. The data in the spreadsheet is correctly recorded in the financial system.. The primary audit concern is data integrity-ensuring that the data uploaded via the custom interface is accurately and completely transferred to the financial system. Option A directly addresses data accuracy and integrity. Option B (timing) is secondary compared to correctness.
Question
A staff accountant regularly uploads spreadsheets with inventory levels to the organization's financial reporting system. The transfers are executed through a customized interface created by an in-house developer. Which of the following is MOST important for the IS auditor to confirm during a review of the interface?
Options
- AThe data in the spreadsheet is correctly recorded in the financial system.
- BThe financial system transfers are performed by the accountant at predefined intervals.
- CThe spreadsheets do not contain malware or malicious macros.
- DThe data transfer connection does not support full duplex communication.
How the community answered
(25 responses)- A84% (21)
- B4% (1)
- C8% (2)
- D4% (1)
Explanation
The primary audit concern is data integrity-ensuring that the data uploaded via the custom interface is accurately and completely transferred to the financial system. Option A directly addresses data accuracy and integrity. Option B (timing) is secondary compared to correctness. Option C (malware checks) is important but handled by security controls, not the primary audit Option D (duplex communication) is irrelevant to ensuring accurate financial records.
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