The correct answer is to insist that segregation of duties be implemented in the next sprint. This is because in agile development, deferring segregation of duties to a future sprint violates the secure-by-design principle, especially for a financial application where regulatory compliance is non-negotiable; the IS auditor must prioritize risk mitigation over development velocity, ensuring that critical controls are embedded early rather than left to an indefinite backlog. On the CISA exam, this scenario tests your understanding that agile’s iterative nature does not excuse postponing essential controls—a common trap is accepting the team’s argument that SoD can wait, which ignores the heightened risk in financial systems. Memory tip: think “next sprint, not next release”—if a control is critical for compliance, it must be the very next priority, not a future promise.
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.
An organization is adopting an agile development methodology for a new financial application. During a sprint review, the product owner expresses concern that the system does not enforce segregation of duties (SoD). The development team argues that SoD will be addressed in a future sprint. As the IS auditor, what is the BEST recommendation?
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue: "best"
Why it matters: Signals that multiple options may be partially correct. Choose the option that most directly solves the exact problem described, not the one that sounds most complete.
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Insist that SoD be implemented in the next sprint.
In agile development, security and compliance requirements like segregation of duties (SoD) must be addressed as early as possible, especially for a financial application where regulatory compliance is critical. Delaying SoD to a future sprint introduces significant risk and violates the principle of 'secure by design.' The IS auditor's best recommendation is to insist that SoD be implemented in the next sprint, ensuring that the control is prioritized and integrated into the development lifecycle without waiting for an indefinite future iteration.
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.
✗
Suggest that the product owner accept the residual risk.
Why it's wrong here
Acceptance should be formal, but the auditor should not default to acceptance.
✓
Insist that SoD be implemented in the next sprint.
Why this is correct
SoD should be addressed as soon as possible.
Clue confirmation
The clue word "best" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
✗
Accept the team's plan and document the risk.
Why it's wrong here
Documentation alone does not mitigate the risk.
✗
Require immediate implementation of SoD in this sprint.
Why it's wrong here
This may disrupt the sprint but is necessary.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates may confuse 'accepting the risk' (Option A) with a valid risk management approach, but in this context, the auditor must advocate for timely implementation of a critical control rather than deferring to the product owner's risk appetite.
Detailed technical explanation
How to think about this question
Segregation of duties in a financial application typically involves enforcing role-based access control (RBAC) with mutually exclusive roles (e.g., a user who initiates a payment cannot also approve it). In agile development, this is often implemented as a non-functional requirement or a security story that must be included in the product backlog with high priority. Real-world frameworks like PCI DSS and SOX explicitly require SoD for financial transaction systems, and failure to implement it can result in audit findings and penalties.
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.
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: Insist that SoD be implemented in the next sprint. — In agile development, security and compliance requirements like segregation of duties (SoD) must be addressed as early as possible, especially for a financial application where regulatory compliance is critical. Delaying SoD to a future sprint introduces significant risk and violates the principle of 'secure by design.' The IS auditor's best recommendation is to insist that SoD be implemented in the next sprint, ensuring that the control is prioritized and integrated into the development lifecycle without waiting for an indefinite future iteration.
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: "best". Signals that multiple options may be partially correct. Choose the option that most directly solves the exact problem described, not the one that sounds most complete.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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