IIA Exam IIA-CIA-Part2 Topic 5 Question 12 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam

Question #: 12
Topic #: 5

According to IIA guidance, which of the following procedures would be least effective in managing the risk of payroll fraud?

AThe employee's name listed on organization's payroll is compared to the personnel records.

BPayroll time sheets are reviewed and approved by the timekeeper before processing.

CEmployee access to the payroll database is deactivated immediately upon termination.

DChanges to payroll are validated by the personnel department before being processed.

Show Suggested Answer

Suggested Answer: B

by Skye at May 05, 2022, 11:01 PM

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