PrepAway - Latest Free Exam Questions & Answers

The IS auditor should recommend the implementation of:

An IS auditor reviewing an organization’s data file control procedures finds that transactions are applied to the
most current files, while restart procedures use earlier versions. The IS auditor should recommend the
implementation of:

PrepAway - Latest Free Exam Questions & Answers

A.
source documentation retention.

B.
data file security.

C.
version usage control.

D.
one-for-one checking.

Explanation:
For processing to be correct, it is essential that the proper version of a file is used. Transactions should be
applied to the most current database, while restart procedures should use earlier versions. Source
documentation should be retained for an adequate time period to enable documentation retrieval,
reconstruction or verification of data, but it does not aid in ensuring that the correct version of a file will be used.
Data file security controls prevent access by unauthorized users who could then alter the data files; however, it
does not ensure that the correct file will be used. It is necessary to ensure that all documents have been
received for processing, one-for-one; however, this does not ensure the use of the correct file.


Leave a Reply