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Exam CISA topic 1 question 1188 discussion

Actual exam question from Isaca's CISA
Question #: 1188
Topic #: 1
[All CISA Questions]

Which of the following would be an auditor's GREATEST concern when reviewing data inputs from spreadsheets into the core finance system?

  • A. Spreadsheets are accessible by all members of the finance department.
  • B. Undocumented code formats data and transmits directly to the database.
  • C. There is not a complete inventory of spreadsheets, and file naming is inconsistent.
  • D. The department data protection policy has not been reviewed or updated for two years.
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Suggested Answer: C 🗳️

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saado9
Highly Voted 10 months, 1 week ago
B. Undocumented code formats data and transmits directly to the database.
upvoted 8 times
SuperMax
5 months, 2 weeks ago
Option B, which pertains to the undocumented code formatting data and transmitting it to the database, is the auditor's GREATEST concern because it directly impacts the accuracy and integrity of the financial data being entered into the core finance system. Without proper documentation and validation, there's a higher risk of errors and data manipulation going undetected.
upvoted 2 times
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JONESKA
7 months, 3 weeks ago
Agree with you
upvoted 2 times
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FAGFUR
Most Recent 4 months ago
Selected Answer: B
The greatest concern when reviewing data inputs from spreadsheets into the core finance system is that undocumented code formats data and transmits directly to the database. This raises significant risks related to data accuracy, integrity, and the potential for unauthorized or unintended modifications to the core finance system. Undocumented code that formats data and transmits directly to the database poses a significant risk of errors, manipulation, and potential data corruption. It is crucial for auditors to ensure proper documentation, controls, and oversight are in place to mitigate these risks.
upvoted 2 times
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