CISA Practice Question: Is a requirement for effective segregation of…

Which of the following is a requirement for effective segregation of duties in IT?

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

✓

Different individuals should be responsible for authorizing, executing, and reconciling transactions.

Segregation of duties ensures that no single individual has control over conflicting tasks, reducing fraud risk.

Answer analysis

For each option: why learners choose it and why it is or isn't the right answer here.

✗
All IT staff should have access to production data for troubleshooting.
Why it's wrong here
This conflicts with segregation; access should be limited.
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System administrators should also perform internal audits to maintain expertise.
Why it's wrong here
Audit should be independent from operations.
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The same person should develop, test, and deploy code to ensure consistency.
Why it's wrong here
This violates segregation; development, testing, and deployment should be separate.
✓
Different individuals should be responsible for authorizing, executing, and reconciling transactions.
Why this is correct
This is a classic example of segregation of duties to prevent and detect errors or fraud.

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