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Question 709 - CISA discussion

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A programmer has made unauthorized changes to key fields in a payroll system report. Which of the following control weaknesses would have contributed MOST to this problem?

A.
The programmer did not involve the user in testing.
Answers
A.
The programmer did not involve the user in testing.
B.
The user requirements were not documented.
Answers
B.
The user requirements were not documented.
C.
Payroll files were not under the control of a librarian.
Answers
C.
Payroll files were not under the control of a librarian.
D.
The programmer has access to the production programs.
Answers
D.
The programmer has access to the production programs.
Suggested answer: D

Explanation:

The programmer having access to the production programs is the most likely control weakness that would have contributed to the unauthorized changes to the payroll system report. This is because the programmer could modify the production code without proper authorization, documentation, or testing, and bypass the change management process. This could result in errors, fraud, or data integrity issues in the payroll system. The programmer should only have access to the development or test environment, and the production programs should be under the control of a librarian or a change manager.

Reference

ISACA CISA Review Manual, 27th Edition, page 254

4 Types of Internal Control Weaknesses

ACCT 4631 - Internal Auditing: CIA Quiz Topic 6 Flashcards

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asked 18/09/2024
Francesco Mammola
41 questions
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