- A
The system is running 5% slower than expected
Why wrong: Performance issues are important but less critical than financial or compliance risks.
- B
The system's tax calculation module produced incorrect results for a subset of employees
Incorrect tax calculations can lead to regulatory non-compliance and penalties; must be fixed urgently.
- C
Some employees have not completed training
Why wrong: Training gaps can be addressed over time; not as critical as control or compliance issues.
- D
Unauthorized overtime payments were processed due to a configuration error
Unauthorized payments indicate a control weakness and potential financial loss; requires immediate correction.
- E
The user manual is not yet finalized
Why wrong: While important, the user manual can be finalized later without immediate risk.
CISA Practice Question: Information Systems Acquisition, Development, and Implementation
This CISA practice question tests your understanding of information systems acquisition, development, and implementation. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. 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.
During a post-implementation review of a new payroll system, the IS auditor identifies several outstanding issues. Which TWO issues should be considered most critical to address immediately? (Select TWO)
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue:
"immediately / without restart"Why it matters: Time or reboot constraint — the correct answer must take effect right away without requiring a reboot or reload.
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
The system's tax calculation module produced incorrect results for a subset of employees
Unauthorized overtime payments indicate a segregation of duties or control weakness that could lead to fraud. Inaccurate tax calculations could result in regulatory penalties and employee dissatisfaction. Both have significant financial and compliance impacts.
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.
- ✗
The system is running 5% slower than expected
Why it's wrong here
Performance issues are important but less critical than financial or compliance risks.
- ✓
The system's tax calculation module produced incorrect results for a subset of employees
Why this is correct
Incorrect tax calculations can lead to regulatory non-compliance and penalties; must be fixed urgently.
Clue confirmation
The clue word "immediately / without restart" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
- ✗
Some employees have not completed training
Why it's wrong here
Training gaps can be addressed over time; not as critical as control or compliance issues.
- ✓
Unauthorized overtime payments were processed due to a configuration error
Why this is correct
Unauthorized payments indicate a control weakness and potential financial loss; requires immediate correction.
Clue confirmation
The clue word "immediately / without restart" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
- ✗
The user manual is not yet finalized
Why it's wrong here
While important, the user manual can be finalized later without immediate risk.
Common exam traps
Common exam trap: answer the scenario, not the keyword
Many certification questions include familiar terms but test a specific constraint. Read the exact wording before choosing an answer that is generally true but wrong for this case.
Detailed technical explanation
How to think about this question
This question should be treated as a scenario, not a definition check. Identify the problem, the constraint and the best action. Then compare each option against those facts.
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.
- Use explanations to understand the rule behind the answer.
TExam Day Tips
- Underline the problem statement mentally.
- 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 practitioner preparing for the CISA exam encounters this exact type of scenario on the job. The correct answer here is not the most general option — it is the best answer for the specific constraint described. Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option. Real exam questions reward reading the full scenario before eliminating options, because the constraint defines which answer fits.
What to study next
Got this wrong? Here's your next step.
Identify which CISA exam domain this question belongs to, then review the specific concept being tested. Practise related questions in that domain and focus on understanding why each wrong answer is tempting — not just why the correct answer is right.
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Information Systems Acquisition, Development, and Implementation — study guide chapter
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FAQ
Questions learners often ask
What does this CISA question test?
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: The system's tax calculation module produced incorrect results for a subset of employees — Unauthorized overtime payments indicate a segregation of duties or control weakness that could lead to fraud. Inaccurate tax calculations could result in regulatory penalties and employee dissatisfaction. Both have significant financial and compliance impacts.
What should I do if I get this CISA question wrong?
Identify which CISA exam domain this question belongs to, then review the specific concept being tested. Practise related questions in that domain and focus on understanding why each wrong answer is tempting — not just why the correct answer is right.
Are there clue words in this question I should notice?
Yes — watch for: "immediately / without restart". Time or reboot constraint — the correct answer must take effect right away without requiring a reboot or reload.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
About these practice questions
Courseiva creates original exam-style practice questions with explanations and wrong-answer analysis. It does not publish real exam questions, exam dumps, or protected exam content. Learn why practice questions differ from exam dumps →
Last reviewed: Jul 4, 2026
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.
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