CISA: Certified Information Systems Auditor

By Isaca · Question Mode

QuestionQ26

VerifiedGovernance and Management of IT

An organization requires senior-management approval for all travel and entertainment expenses exceeding $10,000. Which option is the MOST effective way to reduce the risk that employees will split invoices to bypass the approval process?

Explanation

Continuous auditing scripts can identify patterns of related, suspicious claims that may have been divided to remain below the $10,000 approval threshold. Reviewing the resulting alerts provides a timely detective control directed at the invoice-splitting risk.

Community Discussion

No comments yet. Be the first to start the discussion!