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Certified Information Systems Auditor Exam Questions

Isaca

Certified Information Systems Auditor

311 / 1870

Question 311:

Total billing amounts on invoices are automatically transferred to an organization`s account ledger weekly. During an IS audit, the auditor discovers that one week`s billing is missing from the ledger. Which of the following areas should the auditor examine FIRST? 

Answer options:

A. Annual reconciliations
B. Change management
C. Batch processing controls
D. Module access rights