Which of the following would provide the BEST evidence for an IS auditor to determine whether segregation of duties is in place?
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A. B. C. D.C.
Segregation of duties (SoD) is an essential control mechanism in information systems, as it helps to prevent errors, fraud, and unauthorized activities. An effective SoD policy ensures that no single individual has complete control over a critical system function or asset. As an IS auditor, you need to assess whether SoD is implemented correctly within the organization you are auditing.
Out of the given options, the best evidence for an IS auditor to determine whether segregation of duties is in place is D. A walk-through of job functions.
A walk-through of job functions involves following an individual through their job duties to determine whether their responsibilities are adequately segregated from others. This process can help to identify any areas where a single individual may have too much control or access to critical systems or assets, indicating a lack of SoD.
On the other hand, option A, a review of the organizational chart, may provide some insight into the structure of the organization and the roles and responsibilities of its employees, but it may not accurately reflect how tasks are carried out in practice. An organizational chart does not provide a detailed analysis of how employees perform their job functions and whether they have access to systems or information that could compromise SoD.
Option B, a review of personnel files, may provide information about the qualifications, background, and employment history of employees. However, it may not provide insight into whether SoD policies are in place or being followed. Personnel files may not indicate how individuals are carrying out their duties or how their roles interact with others in the organization.
Option C, an analysis of user access requests, could be useful in identifying instances where users have been granted access to systems or information that they should not have. However, it may not be sufficient to determine whether SoD is in place. An analysis of access requests would only show if there are any conflicts, but it would not reveal if SoD is being followed or if it's being violated.
Therefore, the most effective way to determine whether SoD is in place is to perform a walk-through of job functions to understand how duties are carried out in practice, identifying any areas where SoD policies may not be adequately implemented.