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CISA · Question #582

CISA Question #582: Real Exam Question with Answer & Explanation

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Submitted by lars.no· Apr 18, 2026Information Systems Acquisition, Development, and Implementation

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.

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Topics

#Data integrity#Interface controls#Application auditing#Financial data accuracy
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