Information Systems Acquisition, Development, and Implementation →mediumMultiple SelectObjective-mapped
CISA Practice Question: Information Systems Acquisition, Development, and Implementation
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)
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.
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.
- ✗
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.
- ✗
The user manual is not yet finalized
Why it's wrong here
While important, the user manual can be finalized later without immediate risk.
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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.