CISA Certified Information Systems Auditor – Question0341

Total billing amounts on invoices are automatically transferred to an organization's account ledger weekly. During an IS audit, the auditor discovers that one week's billing is missing from the ledger. Which of the following areas should the auditor examine FIRST?

A.
Annual reconciliations
B. Change management
C. Batch processing controls
D. Module access rights

Correct Answer: C