CISA Certified Information Systems Auditor – Question0381

An IS auditor is planning an audit of an organization's payroll processes. Which of the following is the BEST procedure to provide assurance against internal fraud?

A.
Review management’s approval of payroll system changes.
B. Review management’s validation of payroll payment recipients.
C. Interview the payroll manager to obtain a detailed process workflow.
D. Compare employee work contracts against hours entered in the payroll system.

Correct Answer: B