CISA Certified Information Systems Auditor – Question2703 - CISA Certified Information Systems Auditor

From a control perspective, the key element in job descriptions is that they:

A. provide instructions on how to do the job and define authority.
B. are current, documented and readily available to the employee.
C. communicate management's specific job performance expectations.
D. establish responsibility and accountability for the employee's actions.

Correct Answer: D

Explanation:

Explanation:
From a control perspective, a job description should establish responsibility and accountability. This will aid in ensuring that users are given system access in accordance with their defined job responsibilities. The other choices are not directly related to controls.
Providing instructions on how to do the job and defining authority addresses the managerial and procedural aspects of the job. It is important that job descriptions are current, documented and readily available to the employee, but this in itself is not a control.
Communication of management’s specific expectations for job performance outlines the standard of performance and would not necessarily include controls.