IIA Exam IIA-CIA-Part3-3P Topic 2 Question 69 Discussion

Actual exam question for IIA's IIA-CIA-Part3-3P exam

Question #: 69
Topic #: 2

According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

AReport identifying data that is outside of system parameters

BReport identifying general ledger transactions by time and individual

CReport comparing processing results with original input

DReport confirming that the general ledger data was processed without error.

Show Suggested Answer

Suggested Answer: B

by Cristy at Jul 09, 2025, 03:59 PM

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5 days ago

I'd go with D - a report confirming error-free processing is crucial for the general ledger, ensuring data integrity.

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7 days ago

I think the answer is C) Report comparing processing results with original input.

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7 days ago

Option B seems the most comprehensive for an audit trail, tracking both the timing and individuals involved in the general ledger transactions.

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2 days ago

I think option C is also important for comparing processing results with original input to ensure accuracy.

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5 days ago

I agree, option B provides a detailed audit trail for the general ledger transactions.

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