CISA Certified Information Systems Auditor – Question2603

An organization’s current end-user computing practices include the use of a spreadsheet for financial statements. Which of the following is the GREATEST concern?

A.
Formulas are not protected against unintended changes.
B. The spreadsheet contains numerous macros.
C. Operational procedures have not been reviewed in the current fiscal year.
D. The spreadsheet is not maintained by IT.

Correct Answer: A