Discuss Isaca CISA Exam Topic 8 Question 97

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.

Suggested Answer: C

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36 comments · newest first

Blythe 10 months ago

User awareness training? Not sure that solves the core issue.

Lavonna 11 months ago

Wait, why would you rotate responsibilities? That sounds risky!

Erick 11 months ago

Independent reviews can catch errors, definitely a good move.

Martin 11 months ago

Documenting roles is important, but not enough.

Ivory 11 months ago

I think rotating payroll responsibilities is key.

Jeanice 12 months ago

User awareness training sounds good, but I wonder if it really tackles the core issue of having too few people handling payroll.

Eve 12 months ago

I think documenting roles and responsibilities is important, but it might not address the immediate risk of having the same staff doing both tasks.

Bong 12 months ago

I'm not entirely sure, but I feel like implementing independent reviews might be a strong option to ensure accuracy in payroll processing.

Darrin 1 year ago

I remember studying about segregation of duties, and I think rotating payroll responsibilities could help mitigate risks.

Jeffrey 1 year ago

Documenting the roles and responsibilities of the payroll staff seems like a solid first step. That would help clarify the issues and guide the next steps.

Victor 1 year ago

Rotating payroll responsibilities within HR could work, but I'm not sure if that's the most effective solution in this case.

Rossana 1 year ago

I think the independent periodic review of payroll transactions is the way to go. That would help catch any potential issues.

Monte 1 year ago

Hmm, I'm not sure. Implementing a user awareness training program seems like a good idea, but I'm not convinced that's the best recommendation.

Yasuko 1 year ago

This is a tricky one. I'll need to think carefully about the best way to address the segregation of duties issue here.

Jutta 2 years 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.

Gerald 1 year ago

↳ replying to Jutta

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

Irving 1 year ago

↳ replying to Jutta

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

Casandra 1 year ago

↳ replying to Jutta

D) Rotate payroll responsibilities within HR.

Frederica 1 year ago

↳ replying to Jutta

C) Implement independent periodic review of payroll transactions.

Cornell 2 years 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?

Albert 1 year ago

↳ replying to Cornell

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

Catarina 2 years ago

↳ replying to Cornell

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

Rashida 2 years ago

↳ replying to Cornell

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

Danica 2 years ago

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

Cordelia 2 years ago

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

Annamaria 2 years ago

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

Angella 2 years 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.

Chaya 2 years ago

↳ replying to Angella

B) Implement a payroll system user awareness training program.

Mabel 2 years ago

↳ replying to Angella

B) Implement a payroll system user awareness training program.

Junita 2 years ago

↳ replying to Angella

C) Implement independent periodic review of payroll transactions.

Catrice 2 years ago

↳ replying to Angella

A) Document roles and responsibilities of payroll staff.

Fannie 2 years ago

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

Barney 2 years ago

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

Felix 2 years ago

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

Bettina 2 years ago

↳ replying to Felix

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

Mila 2 years ago

↳ replying to Felix

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

Isaca CISA Exam - Topic 8 Question 97 Discussion