hardMultiple ChoiceObjective-mapped
CISA Practice Question: During an IT audit, the auditor observes that…
During an IT audit, the auditor observes that mandatory vacation policies are not enforced for IT staff with access to financial systems. What is the PRIMARY risk associated with this finding?
⚠ Common exam trap
Many exam-takers confuse mandatory vacation policies with segregation of duties, assuming both address the same control objective, when in fact vacation enforcement is a detective control for fraud detection, not a preventive control for duty separation.
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
✓
Increased risk of undetected fraud
Mandatory vacation policies force the periodic removal of an employee's access, which allows detection of irregularities or fraudulent activities that require the employee's continued presence to conceal. Without enforcement, a malicious insider could perpetrate fraud (e.g., creating ghost vendors, altering payment records) and cover it up by maintaining daily control over transactions. This directly increases the risk that fraudulent actions will go undetected over extended periods.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Increased likelihood of system downtime
Why it's wrong here
Mandatory vacation is not directly related to system downtime.
- ✓
Increased risk of undetected fraud
Why this is correct
Without mandatory vacation, employees could perpetrate fraud without being caught during their absence.
- ✗
Inadequate segregation of duties
Why it's wrong here
Segregation of duties is a separate control; mandatory vacation is a detective control.
- ✗
Non-compliance with licensing agreements
Why it's wrong here
Licensing compliance is unrelated to vacation policies.
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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.