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CISA Practice Question: Information Systems Acquisition, Development, and Implementation
An IS auditor is reviewing a post-implementation review report for a new ERP system. Which of the following findings would be of greatest concern to the auditor?
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
✓
Several segregation of duties conflicts were identified and not resolved.
Segregation of duties conflicts in an ERP can lead to fraud or errors. The other findings are important but not as critical from a control perspective.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Several segregation of duties conflicts were identified and not resolved.
Why this is correct
Unresolved conflicts pose a direct risk to internal controls.
- ✗
The implementation took three months longer than planned.
Why it's wrong here
Schedule delays are common and less critical.
- ✗
The project exceeded the budget by 15%.
Why it's wrong here
Cost overruns are common but not a control issue.
- ✗
User acceptance testing (UAT) was completed with only 80% test coverage.
Why it's wrong here
While not ideal, it is less critical than segregation of duties.
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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.