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Question 725 - CISA discussion

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Which of the following is the MOST appropriate testing approach when auditing a daily data flow between two systems via an automated interface to confirm that it is complete and accurate?

A.
Confirm that the encryption standard applied to the interface is in line with best practice.
Answers
A.
Confirm that the encryption standard applied to the interface is in line with best practice.
B.
Inspect interface configurations and an example output of the systems.
Answers
B.
Inspect interface configurations and an example output of the systems.
C.
Perform data reconciliation between the two systems for a sample of 25 days.
Answers
C.
Perform data reconciliation between the two systems for a sample of 25 days.
D.
Conduct code review for both systems and inspect design documentation.
Answers
D.
Conduct code review for both systems and inspect design documentation.
Suggested answer: C

Explanation:

The most appropriate testing approach when auditing a daily data flow between two systems via an automated interface is to perform data reconciliation between the two systems for a sample of 25 days.Data reconciliation is a process of verifying that the data transferred from one system to another is complete and accurate, and that there are no discrepancies or errors in the data flow1.Data reconciliation can be performed by using generalized audit software, which is a type of computer-assisted audit technique (CAAT) that allows the IS auditor to perform various audit tasks on the data stored in different file formats and databases2. By performing data reconciliation for a sample of 25 days, the IS auditor can test the reliability and consistency of the data flow over a reasonable period of time, and identify any potential issues or anomalies that could affect the quality of the data or the functionality of the systems.

Reference

1: Data Flow Testing - GeeksforGeeks2: Generalized Audit Software (GAS) - ISACA

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asked 18/09/2024
Jean-Bosco Muganza
38 questions
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