- A
Increased likelihood of system downtime
Why wrong: Mandatory vacation is not directly related to system downtime.
- B
Increased risk of undetected fraud
Without mandatory vacation, employees could perpetrate fraud without being caught during their absence.
- C
Inadequate segregation of duties
Why wrong: Segregation of duties is a separate control; mandatory vacation is a detective control.
- D
Non-compliance with licensing agreements
Why wrong: Licensing compliance is unrelated to vacation policies.
Question 243 of 1,000
hardMultiple ChoiceObjective-mapped
CISA Practice Question: During an IT audit, the auditor observes that…
This CISA practice question tests your understanding of cisa exam topics. 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 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?
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue:
"primary"Why it matters: Asks for the main purpose or function, not a secondary benefit. Eliminate answers that describe side-effects or partial functions.
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.
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.
- ✗
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.
Clue confirmation
The clue word "primary" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
- ✗
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.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates 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.
Detailed technical explanation
How to think about this question
Mandatory vacation policies are a detective control that leverages the principle that a fraud scheme requiring ongoing manual intervention (e.g., overriding payment approvals, modifying audit logs) will break down when the perpetrator is absent. In financial systems, this is critical because many frauds involve creating fictitious transactions that require the fraudster to approve or reconcile them daily. Without enforced absence, the fraud can persist indefinitely, as the perpetrator can continuously override or conceal the evidence.
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.
TExam Day Tips
- 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 exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
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FAQ
Questions learners often ask
What does this CISA question test?
Read the scenario before looking for a memorised answer.
What is the correct answer to this question?
The correct answer is: 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.
What should I do if I get this CISA question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Are there clue words in this question I should notice?
Yes — watch for: "primary". Asks for the main purpose or function, not a secondary benefit. Eliminate answers that describe side-effects or partial functions.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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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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