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Certified Information Systems Auditor Exam Questions

Isaca

Certified Information Systems Auditor

438 / 1870

Question 438:

An IS auditor is examining a front-end subledger and a main ledger. Which of the following would be the GREATEST concern if there are flaws in the mapping of accounts between two systems? 

Answer options:

A. Unauthorized alteration of account attributes
B. Inaccuracy of financial reporting
C. Inability to support new business transactions
D. Double-posting of a single journal entry