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Isaca CISA Exam - Topic 8 Question 97 Discussion

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?
C) Implement independent periodic review of payroll transactions.
A) Document roles and responsibilities of payroll staff.
B) Implement a payroll system user awareness training program.
D) Rotate payroll responsibilities within HR.

Isaca CISA Exam - 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?

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Suggested Answer: C

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

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Blythe
7 months ago
User awareness training? Not sure that solves the core issue.
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Lavonna
8 months ago
Wait, why would you rotate responsibilities? That sounds risky!
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Erick
8 months ago
Independent reviews can catch errors, definitely a good move.
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Martin
8 months ago
Documenting roles is important, but not enough.
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Ivory
8 months ago
I think rotating payroll responsibilities is key.
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Jeanice
9 months ago
User awareness training sounds good, but I wonder if it really tackles the core issue of having too few people handling payroll.
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Eve
9 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.
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Bong
9 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.
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Darrin
9 months ago
I remember studying about segregation of duties, and I think rotating payroll responsibilities could help mitigate risks.
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Jeffrey
9 months 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.
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Victor
9 months ago
Rotating payroll responsibilities within HR could work, but I'm not sure if that's the most effective solution in this case.
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Rossana
9 months ago
I think the independent periodic review of payroll transactions is the way to go. That would help catch any potential issues.
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Monte
9 months 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.
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Yasuko
9 months ago
This is a tricky one. I'll need to think carefully about the best way to address the segregation of duties issue here.
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Jutta
1 year 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
1 year ago
Yeah, I agree. D could also help prevent fraud by spreading out the responsibilities.
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Irving
1 year ago
C sounds like a good idea. It's important to have checks and balances in place.
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Casandra
1 year ago
D) Rotate payroll responsibilities within HR.
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Frederica
1 year ago
C) Implement independent periodic review of payroll transactions.
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Cornell
1 year 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
1 year ago
Definitely. Implementing both options could help prevent errors and fraud in the payroll system.
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Catarina
1 year ago
I agree. It's better to have multiple layers of control when it comes to payroll.
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Rashida
1 year ago
That sounds like a good idea. It's important to have checks and balances in place.
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Danica
1 year 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
1 year ago
I believe implementing independent periodic review of payroll transactions is crucial to ensure accuracy and prevent fraud.
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Annamaria
1 year ago
I agree with Barney, it's important to have clear roles and responsibilities to avoid errors.
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Angella
1 year 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
1 year ago
B) Implement a payroll system user awareness training program.
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Mabel
1 year ago
B) Implement a payroll system user awareness training program.
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Junita
1 year ago
C) Implement independent periodic review of payroll transactions.
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Catrice
1 year ago
A) Document roles and responsibilities of payroll staff.
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Fannie
1 year 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
1 year ago
I think the best recommendation is to document roles and responsibilities of payroll staff.
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Felix
1 year 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
1 year ago
I think documenting roles and responsibilities is important too, to avoid confusion.
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Mila
1 year ago
I agree, having an independent review can help catch any mistakes.
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