The answer is that the system was not configured to enforce the control. This is the most likely cause because segregation of duties (SoD) rules are functional controls that must be explicitly built into the system’s authorization or workflow engine; simply documenting the requirement in functional specifications does not automatically implement the rule. In a UAT environment, a segregation of duties configuration failure like this reveals a gap between documented requirements and actual system settings, such as missing role-based access control (RBAC) or access control list (ACL) restrictions. On the CISA exam, this scenario tests your understanding that SoD is a preventive control requiring deliberate configuration, not a default system behavior—a common trap is assuming the requirement was misunderstood rather than simply not configured. Remember the memory tip: “Documented does not mean deployed; a control must be configured to be enforced.”
CISA Practice Question: Information Systems Acquisition, Development and Implementation
This CISA practice question tests your understanding of information systems acquisition, development and implementation. The scenario asks you to isolate a root cause — eliminate options that address a different problem before choosing. 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 user acceptance testing (UAT) of a new financial system, users report that the system fails to enforce a segregation of duties rule where the same user should not be able to create a purchase order and approve it. The requirement was documented in the functional specifications. Which of the following is the MOST likely cause of this issue?
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue: "most likely"
Why it matters: Probability qualifier — the question wants the most probable cause or outcome, not a guaranteed one. Eliminate low-probability options.
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
The system was not configured to enforce the control.
Option D is correct because the segregation of duties (SoD) rule is a functional control that must be explicitly configured in the system's authorization or workflow engine. Since the requirement was documented in the functional specifications, the most likely cause is that the system was not configured to enforce the control, meaning the access control list (ACL) or role-based access control (RBAC) settings did not prevent the same user from both creating and approving a purchase order.
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.
✗
Performance testing was prioritized over functional testing.
Why it's wrong here
Performance testing does not affect functional control enforcement.
✗
The functional requirements were incomplete.
Why it's wrong here
The requirement was documented, so incomplete requirements are not the cause.
✗
The requirements were ambiguous and misinterpreted by developers.
Why it's wrong here
Ambiguity could cause misinterpretation, but the requirement was clearly documented.
✓
The system was not configured to enforce the control.
Why this is correct
The system likely has the capability but was not properly configured.
Clue confirmation
The clue word "most likely" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates may assume the issue is due to incomplete or ambiguous requirements (options B or C) when the requirement was clearly documented, but the real cause is a failure to configure the control in the system's security settings.
Detailed technical explanation
How to think about this question
Segregation of duties in financial systems is typically enforced through role-based access control (RBAC) where each user is assigned a role with specific permissions, and the system's workflow engine checks for conflicts at runtime. For example, in SAP, this is implemented via authorization objects and the 'conflicting activities' check in transaction code SU24. A common real-world scenario is when a system is deployed with default configurations that allow all permissions to a single user role, bypassing the intended SoD controls until explicitly configured.
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 security administrator must allow nursing staff to reach a patient records server while blocking access from the guest Wi-Fi VLAN. After applying an extended ACL, traffic is still blocked from nursing workstations. The ACL was applied outbound instead of inbound on the wrong interface. Questions like this test ACL direction and placement rules.
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: The system was not configured to enforce the control. — Option D is correct because the segregation of duties (SoD) rule is a functional control that must be explicitly configured in the system's authorization or workflow engine. Since the requirement was documented in the functional specifications, the most likely cause is that the system was not configured to enforce the control, meaning the access control list (ACL) or role-based access control (RBAC) settings did not prevent the same user from both creating and approving a purchase order.
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: "most likely". Probability qualifier — the question wants the most probable cause or outcome, not a guaranteed one. Eliminate low-probability options.
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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