ISACA Certified in Risk and Information Systems Control Practice Mode

Community Discussion

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

• Chose A2

  A actually refers to whether transactions are recorded in the correct accounting period. I think it’s a direct assessment of timing accuracy in financial reporting.

• Chose A2

  Indirect information refers to data or evidence that is not explicitly stated but can be inferred or derived from other sources. Option A focuses on the propriety of cutoff, which is a direct assessment of whether transactions are recorded in the correct accounting period. This is a direct evaluation, not indirect. Options B, C, and D provide indirect insights: B: Rejected orders for credit limitations indirectly indicate potential revenue or credit risk issues. C: Unusual deviations and product margins indirectly highlight operational or financial anomalies. D: Differences between perpetual and actual inventory levels indirectly point to potential inventory management or recording issues.

• Chose D1

  Agee it is D.