CISA Certified Information Systems Auditor – Question0203

A database administrator (DBA) extracts a user listing for an auditor as testing evidence. Which of the following will provide the GREATEST assurance that the user listing is reliable?

A.
Requesting a query that returns the count of the users.
B. Requesting a copy of the query that generated the user listing
C. Obtaining sign-off from the DBA to attest that the list is complete
D. Witnessing the DBA running the query in-person

Correct Answer: C