Question 621 - CISA discussion

The business process owner is the most important stakeholder to involve in the review of the processes that prevent fraud within a business expense claim system. This is because the business process owner is responsible for defining, implementing, and monitoring the business rules and policies that govern the expense claim process. The business process owner also has the authority and accountability to approve or reject expense claims, as well as to investigate and report any suspicious or fraudulent activities.The business process owner can provide valuable insights and feedback to the IS auditor on the effectiveness and efficiency of the current processes, as well as the potential risks and controls that need to be addressed12.

The information security manager is not the most important stakeholder because their role is mainly focused on ensuring the confidentiality, integrity, and availability of the information systems and data that support the expense claim process.The information security manager can help the IS auditor with assessing the technical aspects of the system, such as access controls, encryption, logging, and backup, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.

The quality assurance (QA) manager is not the most important stakeholder because their role is mainly focused on ensuring the quality and reliability of the software applications and systems that support the expense claim process.The QA manager can help the IS auditor with testing and verifying the functionality and performance of the system, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.

The business department executive is not the most important stakeholder because their role is mainly focused on overseeing the strategic objectives and financial performance of the business department that uses the expense claim system.The business department executive can help the IS auditor with understanding the business context and needs of the expense claim process, but they may not have sufficient knowledge or authority over the operational details and controls that prevent fraud