CISA Question 407

Community Discussion

Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.

• Chose D2

  The greatest segregation of duties (SoD) conflict arises when one person is responsible for both receiving goods and making payments for them. This creates a significant opportunity for fraud, such as: Falsely recording the receipt of goods that were never delivered Approving payment for those nonexistent goods Circumventing detection by manipulating both processes Why the other options are less critical: A. Vendor selection and statements of work 🔹 These can present risk, but payments are still processed independently, offering some control. B. Invoices and reconciliations 🔹 While this has risk, it's typically detected through internal audit or secondary review functions. C. Purchase requisitions and purchase orders 🔹 This could lead to procurement without proper approval but doesn't directly lead to payment or loss of funds without further collusion.

• Chose D2

  The combination of goods receipts (confirming that goods or services have been received) and payments (authorizing payment for those goods or services) presents the greatest risk because the individual could: Fabricate receipt of goods or services that were never delivered. Approve payments for fraudulent or non-existent transactions.

• Chose D3

  Three way match. D only