Information Systems Acquisition, Development, and Implementation →mediumMultiple SelectObjective-mapped
CISA Practice Question: Information Systems Acquisition, Development, and Implementation
An IS auditor is reviewing a post-implementation review of a new payroll system. Which TWO findings should most concern the auditor? (Select two.)
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
✓
User acceptance testing did not include all payroll scenarios.
Inaccurate pay calculations (E) directly impact financial accuracy and employee trust, posing a high risk. User acceptance testing that did not cover all payroll scenarios (B) indicates that the system may have undiscovered defects, leading to potential operational failures and control weaknesses.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The project was completed 10% over budget.
Why it's wrong here
Cost overrun is a project management issue, not a control concern.
- ✓
User acceptance testing did not include all payroll scenarios.
Why this is correct
Missing test scenarios could result in undetected errors.
- ✗
The vendor's implementation team was helpful.
Why it's wrong here
Positive feedback is not a concern.
- ✗
The system's response time is slower than expected.
Why it's wrong here
Performance issues are operational, not necessarily a control risk.
- ✓
Some employees reported inaccurate pay calculations.
Why this is correct
Inaccurate pay indicates a control failure.
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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.