Which of the following would be MOST important for an IS auditor to review during an audit of an automated continuous monitoring process being used by the finance department?
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A. B. C. D.B.
During an audit of an automated continuous monitoring process being used by the finance department, an IS auditor should focus on various aspects to ensure that the process is effective and reliable. Out of the given options, the MOST important thing for the IS auditor to review would be the resiliency of the monitoring service (Option A).
The resiliency of the monitoring service refers to the system's ability to withstand and recover from unexpected events, such as system failures or cyber-attacks. As the automated continuous monitoring process is critical for the finance department's operations, any disruption or failure in the system could have severe consequences on the department's financial management and overall business operations. Hence, it is crucial to ensure that the system has robust and reliable resiliency features in place.
Dual control and approvals embedded in processes (Option B) and management sign-off of test documentation (Option C) are essential aspects of an effective internal control system. However, they are not the MOST important for an IS auditor to review during an audit of an automated continuous monitoring process in the finance department.
The configuration of the monitoring tool (Option D) is also an important aspect to review during an audit. However, it is not as critical as the resiliency of the monitoring service. The configuration of the monitoring tool is more focused on ensuring that the system is configured to meet the department's specific needs and requirements.
In summary, the MOST important thing for an IS auditor to review during an audit of an automated continuous monitoring process being used by the finance department is the resiliency of the monitoring service.