During the post-implementation review, which of the following is the MOST important procedure for the IS auditor to perform?

An organization has recently acquired and implemented intelligent-agent software for granting loans to customers.

During the post-implementation review, which of the following is the MOST important procedure for the IS auditor to perform?
A . Review system and error logs to verify transaction accuracy.
B . Review input and output control reports to verify the accuracy of the system decisions.
C . Review signed approvals to ensure responsibilities for decisions of the system are well defined.
D . Review system documentation to ensure completeness.

View Answer

Answer: B

Explanation:

Reviewing input and output control reports to verify the accuracy of the system decisions is the most important procedure for the IS auditor to perform during the post-implementation review of intelligent-agent software for granting loans to customers, because it can help identify any errors or anomalies in the system logic or data that may affect the quality and reliability of the system outcomes. Reviewing system and error logs, signed approvals, and system documentation are also important procedures, but they are not as critical as verifying the accuracy of the system decisions.

References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.21