CISA: Certified Information Systems Auditor

By Isaca · Question Mode

QuestionQ73

Protection of Information Assets

Which finding should be of GREATEST concern to an IS auditor who is reviewing a system interface between two internal systems used for financial reporting?

Explanation

Controls that ensure the integrity of transferred data are essential to maintain the accuracy, completeness, and reliability of financial-reporting information. Without them, data may be altered, lost, duplicated, or corrupted during transfer, creating a direct risk of financial misstatement.

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