hardMultiple Choice
CISA Practice Question: An IS auditor is testing the effectiveness of a…
An IS auditor is testing the effectiveness of a preventive control that rejects invalid transactions. The auditor uses a computer-assisted audit technique (CAAT) to create a set of test transactions. What is the primary risk associated with this approach?
⚠ Common exam trap
Test-takers frequently confuse the risk of test transactions being processed as real (option B) with the risk of CAATs corrupting production data (option D), but corruption is a consequence of the processing error, not the direct risk of the CAAT tool itself.
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
✓
Test transactions may be processed as real transactions
The primary risk is that test transactions may be processed as real transactions if the CAAT does not properly isolate them from the production environment. This could result in unintended data corruption, financial misstatements, or operational disruptions. The auditor must ensure that test data is clearly flagged or run in a separate test environment to avoid integration with live processing.
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 audit may disrupt system performance
Why it's wrong here
Test transactions are typically run in a controlled or test environment, so performance disruption is not the primary risk; the real concern is whether the test data adequately exercises the control. Performance impact is tempting because CAATs can be resource-intensive on production systems, but that is a secondary operational consideration, not the audit's main exposure.
- ✓
Test transactions may be processed as real transactions
Why this is correct
Test transactions submitted through live production systems can be indistinguishable from genuine entries, so the system may post, approve or settle them as real business. This contaminates financial data and could trigger actual payments or obligations, which is the primary risk of this technique.
- ✗
Test transactions may not be representative
Why it's wrong here
The auditor authors the transactions, so they reflect the auditor's assumptions about valid and invalid input rather than the full range of real transactions; genuine production data may exercise conditions the crafted set omits. It is tempting because CAAT test data is controlled and repeatable, but that control is exactly what limits representativeness.
- ✗
The CAAT may corrupt production data
Why it's wrong here
CAAT test transactions are designed to be rejected by the preventive control and are usually run in a controlled environment, so corrupting production data is not the primary risk. It is tempting because CAATs can touch live systems, but the actual exposure is whether the test transactions adequately represent real invalid inputs.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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