An IS auditor discovers that management has created a system interface to receive financial data and store it in a data warehouse.
Which of the following provides the BEST assurance that data in the data warehouse is accurate?
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A. B. C. D.D.
The best assurance that data in the data warehouse is accurate depends on a variety of factors, but among the given options, the most relevant one is management reconciliations (option D).
Management reconciliations involve comparing data in different systems to identify discrepancies or errors. This process helps ensure that the data in the data warehouse is accurate and complete. By regularly reconciling financial data between the source system and the data warehouse, management can identify and correct errors, inconsistencies, or data entry mistakes.
Established risk management processes (option A) are important for identifying and assessing risks associated with the system interface and data warehouse. However, this process alone does not provide any direct assurance about the accuracy of data in the data warehouse.
A documented change management process (option B) ensures that any changes made to the system interface or data warehouse are authorized and tested, but it does not directly address the accuracy of data in the data warehouse.
Management access reviews (option C) help ensure that only authorized personnel have access to the system interface and data warehouse. While access controls are important for maintaining data confidentiality and integrity, they do not provide direct assurance about data accuracy.
In conclusion, while all of the given options are important for maintaining the accuracy of financial data in the data warehouse, management reconciliations (option D) provide the best assurance of data accuracy.