Isaca Exam CISA Topic 8 Question 97 Discussion

Actual exam question for Isaca's CISA exam

Question #: 97
Topic #: 8

[All CISA Questions]

Which of the following is an IS auditor's BEST recommendation after identifying that HR staff create new employees in the payroll system as well as process payroll due to limited staffing?

ADocument roles and responsibilities of payroll staff.

BImplement a payroll system user awareness training program.

CImplement independent periodic review of payroll transactions.

DRotate payroll responsibilities within HR.

Show Suggested Answer

Suggested Answer: C

by Filiberto at Mar 06, 2025, 08:11 AM

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Jutta

3 months ago

Option A? Really? Documenting roles and responsibilities? That's like giving a zombie a map - it's not going to help much. I'd go with C or D, definitely.

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Gerald

2 months ago

Yeah, I agree. D could also help prevent fraud by spreading out the responsibilities.

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Irving

2 months ago

C sounds like a good idea. It's important to have checks and balances in place.

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Casandra

2 months ago

D) Rotate payroll responsibilities within HR.

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Frederica

2 months ago

C) Implement independent periodic review of payroll transactions.

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Cornell

3 months ago

Hmm, I'm torn between options C and D. Maybe we can implement both - independent review and rotating responsibilities. Can't be too careful with payroll, am I right?

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Albert

2 months ago

Definitely. Implementing both options could help prevent errors and fraud in the payroll system.

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Catarina

3 months ago

I agree. It's better to have multiple layers of control when it comes to payroll.

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Rashida

3 months ago

That sounds like a good idea. It's important to have checks and balances in place.

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Danica

3 months ago

I see the value in rotating payroll responsibilities within HR to prevent fraud and errors, but I still think documenting roles is key.

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Cordelia

3 months ago

I believe implementing independent periodic review of payroll transactions is crucial to ensure accuracy and prevent fraud.

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Annamaria

3 months ago

I agree with Barney, it's important to have clear roles and responsibilities to avoid errors.

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Angella

3 months ago

Ah, the age-old dilemma of payroll responsibilities. I'd go with option B - a payroll system user awareness training program can help ensure everyone knows their roles and responsibilities.

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Chaya

2 months ago

B) Implement a payroll system user awareness training program.

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Mabel

2 months ago

B) Implement a payroll system user awareness training program.

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Junita

2 months ago

C) Implement independent periodic review of payroll transactions.

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Catrice

3 months ago

A) Document roles and responsibilities of payroll staff.

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Fannie

3 months ago

Option D seems like a good idea to me. Rotating payroll responsibilities within HR can help reduce the risk of fraud or errors.

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Barney

4 months ago

I think the best recommendation is to document roles and responsibilities of payroll staff.

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Felix

4 months ago

I think option C is the best recommendation. Having an independent review of payroll transactions can help identify any discrepancies or unauthorized changes.

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Bettina

3 months ago

I think documenting roles and responsibilities is important too, to avoid confusion.

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Mila

3 months ago

I agree, having an independent review can help catch any mistakes.

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