The answer is segregation of duties between requisition and approval, along with mandatory approval workflows for purchase orders above a threshold. These are the two most critical controls to include in the procurement system design phase because they enforce a policy-based separation of functions and authorization limits directly within the system logic, preventing any single user from initiating and completing a purchase without independent oversight. On the CISA exam, this tests your understanding of preventive application controls embedded during the design phase, often appearing in questions about system development life cycle (SDLC) reviews where an IS auditor evaluates whether controls are built in, not bolted on. A common trap is confusing detective controls like audit logs with the preventive controls required at design time; remember that design-phase controls must stop unauthorized actions before they occur. Memory tip: “Requisition and approval must never shake the same hand”—if one person can both request and approve, the control is broken.
CISA Practice Question: Information Systems Acquisition, Development and Implementation
This CISA practice question tests your understanding of information systems acquisition, development and implementation. Match the stated requirement to the specific cloud service, access model, or configuration option — many options are valid in isolation but not for this scenario. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
An IS auditor is reviewing the design phase of a new procurement system. Which TWO of the following controls are MOST critical to include in the system design to prevent unauthorized purchases?
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Mandatory approval workflows for purchase orders above a threshold.
Mandatory approval workflows for purchase orders above a threshold are critical because they enforce a policy-based control that prevents unauthorized high-value purchases by requiring explicit authorization from a designated approver. This control is designed into the system to intercept transactions that exceed a predefined limit, ensuring that no single user can bypass financial authority limits.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✓
Mandatory approval workflows for purchase orders above a threshold.
Why this is correct
Prevents unauthorized high-value purchases.
Related concept
Read the scenario before looking for a memorised answer.
✗
Automated performance reports on purchase cycle times.
Why it's wrong here
Monitoring, not prevention.
✓
Segregation of duties between requisition and approval.
Why this is correct
Prevents conflicts of interest.
Related concept
Read the scenario before looking for a memorised answer.
✗
Real-time audit logging of all purchase transactions.
Why it's wrong here
Detective control, not preventive.
✗
Encryption of purchase order data in transit.
Why it's wrong here
Data protection, not authorization.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates often confuse detective controls (like audit logging) or security controls (like encryption) with preventive controls that directly stop unauthorized actions, failing to recognize that only preventive controls like approval workflows and segregation of duties address the root cause of unauthorized purchases.
Detailed technical explanation
How to think about this question
In practice, approval workflows are implemented using business rules engines or workflow automation modules (e.g., SAP's release strategy or Oracle's approval management) that evaluate purchase order attributes (amount, cost center, vendor) against approval matrices. The system can enforce multi-level approval chains, where orders above a threshold are routed to a manager, and orders above a higher threshold require executive sign-off, effectively preventing a single user from committing funds beyond their authority.
KKey Concepts to Remember
Read the scenario before looking for a memorised answer.
Find the constraint that changes the correct option.
Eliminate answers that are true in general but not in this case.
TExam Day Tips
→Watch for words such as best, first, most likely and least administrative effort.
→Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
How this comes up in practice
A small business has 20 workstations on the 192.168.1.0/24 network and one public IP from its ISP. The router uses PAT (NAT overload) so all 20 devices share one public address using different source ports. NAT questions test whether you understand the four address terms and which direction each translation applies.
What to study next
Got this wrong? Here's your next step.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Information Systems Acquisition, Development and Implementation — This question tests Information Systems Acquisition, Development and Implementation — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Mandatory approval workflows for purchase orders above a threshold. — Mandatory approval workflows for purchase orders above a threshold are critical because they enforce a policy-based control that prevents unauthorized high-value purchases by requiring explicit authorization from a designated approver. This control is designed into the system to intercept transactions that exceed a predefined limit, ensuring that no single user can bypass financial authority limits.
What should I do if I get this CISA question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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