Exam CISA topic 1 question 988 discussion

The primary purpose of reviewing exception reports in the payroll department is to catch and investigate unusual fluctuations or changes in employees' monthly pay to ensure accuracy and prevent errors or fraud.

A. To identify unusual fluctuations or changes in any employee's monthly pay. Exception reports typically highlight anomalies or deviations from established norms. In the context of a payroll department, these reports would be used to identify any irregularities or unexpected changes in an employee's monthly pay. This is crucial for fraud detection and ensuring that employees are paid correctly. While the other options (B, C, and D) may also be important aspects of payroll processing, the primary focus of reviewing exception reports is to catch and investigate any unusual or unauthorized changes in employee pay, making option A the most relevant choice.

Should be C. The PRIMARY reason an IS auditor would recommend that a supervisor review exception reports before authorizing payments in a payroll department IS audit is to verify the accuracy of bank account information for payroll deposit.