CISA Question of the Day | Segregation of Duties Explained | ISACA Exam Prep

Today’s CISA Question of the Day covers one of the most fundamental audit and control concepts: Segregation of Duties (SoD).

Scenario: A financial analyst can both initiate and approve wire transfers, and reconcile bank statements. Why is this a concern?

✅ Correct Answer: A. Ensuring that no single individual has control over all aspects of a critical process

Reasoning:
This setup violates the principle of Segregation of Duties, a key internal control designed to reduce the risk of fraud and undetected errors. Critical processes should always be divided among multiple individuals.

💡 Exam Tip:

Segregation of Duties = Split responsibilities.

Least Privilege = Limit access rights.

Defense in Depth = Layered controls.

Access Control = Authorization of resources.

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