CGEIT Certified in the Governance of Enterprise IT – Question267

An enterprise's internal audit group has scheduled a control review of a payroll system project but has been told to wait until the system is implemented. Which of the following is the GREATEST risk associated with the delay?

A.
Increased cost to mitigate deficiencies
B. A delay in the development of new key performance indicators (KPIs)
C. Continued dependency on compliant legacy systems
D. Lack of adherence to industry best practices

Correct Answer: A