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CISA Practice Question: Implementing a new customer relationship…

A company is implementing a new customer relationship management (CRM) system. The project team is currently defining user roles and permissions. Which of the following is the PRIMARY reason to enforce segregation of duties (SoD) within the CRM?

⚠ Common exam trap

Test-takers frequently choose 'compliance' (Option C) because SoD is a common regulatory requirement, but the question asks for the PRIMARY reason, which is the fundamental control objective of reducing fraud and error risk, not the secondary benefit of meeting external mandates.

Answer choices

Why each option matters

Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.

Correct answer & explanation

To reduce the risk of fraud and errors

Segregation of duties (SoD) in a CRM system is primarily enforced to prevent a single user from having conflicting capabilities, such as creating a customer record and also approving credit limits or processing refunds. Without SoD, an employee could both initiate and approve a fraudulent transaction, directly increasing the risk of fraud and undetected errors. While SoD can indirectly support data accuracy and compliance, the primary control objective is risk reduction through separation of conflicting functions.

Answer analysis

Option-by-option breakdown

For each option: why learners choose it and why it is or isn't the right answer here.

  • To reduce the risk of fraud and errors

    Why this is correct

    SoD ensures no single individual has control over two or more phases of a transaction, reducing fraud and error risk.

  • To ensure data accuracy and completeness

    Why it's wrong here

    Data accuracy is a goal of data controls, not specifically SoD.

  • To comply with regulatory requirements

    Why it's wrong here

    Compliance is a secondary benefit, not the primary reason for SoD.

  • To improve system performance and efficiency

    Why it's wrong here

    SoD may reduce efficiency; it is a control, not a performance measure.

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JA

Written by Johnson Ajibi, MSc IT Security

Senior Network & Security Engineer · founder of Courseiva

This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.