Exam CISA topic 1 question 783 discussion

D, it suit for the large financial institute

D. Validating access controls for real time data systems would be the BEST process for continuous auditing in a large financial institution. Continuous auditing is a process of automatically reviewing and analyzing financial data on a regular basis to ensure accuracy and compliance with regulations. Access controls are an essential component of any financial institution's security infrastructure, and validating them is critical for preventing unauthorized access to sensitive data. While validating the performance of help desk metrics, testing encryption standards on the disaster recovery system, and performing parallel testing between systems can also be important processes for a financial institution, they may not be as critical for continuous auditing as validating access controls for real time data systems.