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CISA Practice Question: Information Systems Acquisition, Development, and Implementation

An IS auditor is assessing an ERP implementation. Which of the following control concerns is MOST likely to arise from segregation of duties conflicts?

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

Unauthorized transactions or fraud

ERP systems often combine roles that were separate in legacy systems, increasing risk of fraud.

Answer analysis

Option-by-option breakdown

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

  • Data migration errors

    Why it's wrong here

    Segregation of duties is about user roles, not data migration.

  • Inadequate system performance

    Why it's wrong here

    Performance is a technical issue.

  • Integration complexity

    Why it's wrong here

    Integration is a technical challenge, not a segregation issue.

  • Unauthorized transactions or fraud

    Why this is correct

    Conflicting roles can allow a user to initiate and approve transactions.

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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.