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Question 316 - IIA-CIA-Part2 discussion

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An internal auditor discovered that a new employee was granted inappropriate access to the payroll system Apparently the IT specialist had made a mistake and granted access to the wrong new employee. Which of the following management actions would be most effective to prevent a similar issue from occurring again?

A.
Remove the new employee's excessive access rights and request that he report any future access error.
Answers
A.
Remove the new employee's excessive access rights and request that he report any future access error.
B.
Perform a complete review of all users who have access to the payroll system lo determine whether there are additional employees who were granted inappropriate access
Answers
B.
Perform a complete review of all users who have access to the payroll system lo determine whether there are additional employees who were granted inappropriate access
C.
Review the system activity log of the employee to determine whether he used the inappropriate access to conduct any unauthorized activities in the payroll system
Answers
C.
Review the system activity log of the employee to determine whether he used the inappropriate access to conduct any unauthorized activities in the payroll system
D.
Provide coaching to the IT specialist and introduce a secondary control to ensure system access is granted in accordance with the approved access request.
Answers
D.
Provide coaching to the IT specialist and introduce a secondary control to ensure system access is granted in accordance with the approved access request.
Suggested answer: D

Explanation:

The most effective management action to prevent similar issues in the future involves both corrective and preventive measures. Coaching the IT specialist addresses the immediate knowledge gap and mistake that occurred. Introducing a secondary control, such as a review or verification step, ensures that future access requests are granted correctly, thereby preventing similar errors. This combination addresses the root cause and adds a layer of assurance.

Reference:

'Internal Auditing: Assurance & Advisory Services' (The Institute of Internal Auditors)

'IT Control Objectives for Sarbanes-Oxley' (IT Governance Institute)

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asked 18/09/2024
German Lopez
40 questions
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