CISA Certified Information Systems Auditor – Question2002

Which of the following controls BEST ensures appropriate segregation of duties within an accounts payable department?

A.
Ensuring that audit trails exist for transactions
B. Restricting access to update programs to accounts payable staff only
C. Restricting program functionality according to user security profiles
D. Including the creator’s user ID as a field in every transaction record created

Correct Answer: C