- A
Report the project manager to senior management for failing to include the requirement
Why wrong: Focus on blame rather than process improvement; auditing should be constructive.
- B
Recommend that the organization accept the risk and proceed without the customization
Why wrong: Accepting the risk may lead to non-compliance with statutory requirements.
- C
Advise the project manager to retroactively document the requirement and request a change order for the customization
Why wrong: This does not address the flawed UAT process and may be too late.
- D
Recommend that management implement a formal UAT process with representatives from all regions and include a checklist of statutory requirements for future rollouts
This addresses the root cause—inadequate UAT—and prevents similar issues in future phases.
Quick Answer
The answer is to recommend that management implement a formal UAT process with representatives from all regions and include a checklist of statutory requirements for future rollouts. This is correct because the root cause of the issue is a deficient user acceptance testing process, not merely a missing requirement; a formal, structured UAT with diverse regional representation would have caught the country-specific statutory reporting need before go-live. On the CISA exam, this scenario tests your understanding of process improvement and root cause analysis, where the best audit recommendation targets systemic control weaknesses rather than assigning blame or accepting residual risk. A common trap is to focus on the missing requirement or the project manager’s argument, but the auditor’s role is to strengthen the UAT process for future rollouts. Memory tip: think “UAT = Universal Acceptance Testing” — if all regions aren’t at the table, you’re accepting risk, not testing.
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.
You are the IT audit manager for a multinational corporation. The company recently implemented a new enterprise resource planning (ERP) system using a phased rollout approach. The first phase (finance module) was deployed to three regional offices six months ago. During a post-implementation review, you discovered that the user acceptance testing (UAT) for the finance module was completed in only two days instead of the planned two weeks. The UAT was performed by a small group of power users selected by the project manager, and they reported no critical issues. However, after go-live, several finance staff in one region found that the system does not support a statutory reporting requirement specific to that country, which was not tested. The project manager argues that the requirement was never documented in the business requirements specification. The system has been live for six months, and the missing functionality requires a significant customization that will take three months and cost $200,000. Management is reluctant to fund the customization because the budget is exhausted. As the IT auditor, what is the BEST course of action?
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.
Clue:
"first"Why it matters: Order matters here. You are being tested on which action comes before the others — not which action is generally useful.
Clue:
"never"Why it matters: Absolute qualifier. True only if the statement has zero exceptions — be cautious of options that seem obvious but break down in edge cases.
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
Recommend that management implement a formal UAT process with representatives from all regions and include a checklist of statutory requirements for future rollouts
Option D is correct because the root cause is a deficient UAT process, not just a missing requirement. A formal UAT process with representatives from all regions and a statutory requirements checklist would have caught the country-specific reporting need before go-live. As an IT auditor, recommending process improvements for future rollouts addresses the systemic control weakness, which is more effective than blaming individuals or accepting risk without remediation.
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.
- ✗
Report the project manager to senior management for failing to include the requirement
Why it's wrong here
Focus on blame rather than process improvement; auditing should be constructive.
- ✗
Recommend that the organization accept the risk and proceed without the customization
Why it's wrong here
Accepting the risk may lead to non-compliance with statutory requirements.
- ✗
Advise the project manager to retroactively document the requirement and request a change order for the customization
Why it's wrong here
This does not address the flawed UAT process and may be too late.
- ✓
Recommend that management implement a formal UAT process with representatives from all regions and include a checklist of statutory requirements for future rollouts
Why this is correct
This addresses the root cause—inadequate UAT—and prevents similar issues in future phases.
Clue confirmation
The clue words "best", "first", "never" 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 focus on the missing requirement or blame the project manager, rather than recognizing that the core issue is a weak UAT process that failed to include all regional stakeholders and statutory requirements, which is a systemic control weakness the auditor should address.
Detailed technical explanation
How to think about this question
In ERP implementations, statutory reporting requirements often vary by country due to local tax laws, accounting standards (e.g., IFRS vs. local GAAP), or regulatory filings. A phased rollout with a generic UAT script that does not include region-specific checklists can miss these variations. The UAT should have included test cases derived from the statutory reporting requirements of each region, verified by local finance subject matter experts, not just power users selected by the project manager.
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 small business has 20 workstations on the 192.168.1.0/24 network and one public IP from its ISP. The router uses PAT (NAT overload) so all 20 devices share one public address using different source ports. NAT questions test whether you understand the four address terms and which direction each translation applies.
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?
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: Recommend that management implement a formal UAT process with representatives from all regions and include a checklist of statutory requirements for future rollouts — Option D is correct because the root cause is a deficient UAT process, not just a missing requirement. A formal UAT process with representatives from all regions and a statutory requirements checklist would have caught the country-specific reporting need before go-live. As an IT auditor, recommending process improvements for future rollouts addresses the systemic control weakness, which is more effective than blaming individuals or accepting risk without remediation.
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", "first", "never". 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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Last reviewed: Jun 11, 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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