Which of the following is most important to ensure that effective application controls are maintained?

You are correct, the answer is D.

A. Chain of custody is applicable to forensic investigations and maintenance of data integrity.

B. Individual accountability is important, and this is normally accomplished through the avoidance of group IDs. However, good change management is predicated on separating incompatible duties so that one person cannot introduce a change without the involvement of other personnel.

C. Data entry controls include picklists, cross checks, reasonableness checks, control totals, allowed character checks, required fields, formatting checks and others. Data entry controls are not the most important requirement for a robust change management process.

D. Segregation of duties is critical to good change management because the same individual should not initiate a change, approve the change and implement the change.

You are correct, the answer is B.

A. Test data would test for the existence of controls that might prevent overpayments, but it would not detect specific, previous miscalculations.

B. Generalized audit software features include mathematical computations, stratification, statistical analysis, sequence checking, duplicate checking and recomputations. An IS auditor, using generalized audit software, could design appropriate tests to recompute the payroll, thereby determining whether there were overpayments and to whom they were made.

C. An integrated test facility would help identify a problem as it occurs, but would not detect errors for a previous period.

D. An embedded audit module can enable the IS auditor to evaluate a process and gather audit evidence, but it would not detect errors for a previous period.

Which of the following is the most important for an IS auditor to consider when reviewing a service level agreement with an external IT service provider?

Which of the following is the most important skill that an IS auditor should develop to understand the constraints of conducting an audit?

Which of the following is most important for an IS auditor to understand when auditing an e

Which of the following is the main requirement in reporting results of an IS audit the report is?