CISA Information System Auditing Process Practice Question
During an audit, the IS auditor identifies that a system access control deficiency could lead to unauthorized modification of financial data. The deficiency does not have a compensating control. How should the auditor classify this finding?
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
✓
Material weakness
A deficiency that could result in a material misstatement is classified as a material weakness.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Material weakness
Why this is correct
A material weakness is a deficiency that could result in a material misstatement.
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Deficiency
Why it's wrong here
A deficiency is a control issue, but this is more serious.
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Observation
Why it's wrong here
An observation is a minor issue.
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Finding
Why it's wrong here
A finding is a broader term; this is more severe.
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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.