Which of the following would be the MOST effective audit technique for identifying segregation of duties violations in a new enterprise resource planning (ERP) implementation?

Which of the following would be the MOST effective audit technique for identifying segregation of duties violations in a new enterprise resource planning (ERP) implementation?
A . Reviewing a report of security rights in the system
B . Reviewing the complexities of authorization objects
C . Building a program to identify conflicts in authorization
D . Examining recent access rights violation cases

View Answer

Answer: C

Explanation:

Since the objective is to identify violations in segregation of duties, it is necessary to define the logic that will identify conflicts in authorization. A program could be developed to identify these conflicts. A report of security rights in the enterprise resource planning (ERP) system would be voluminous and time consuming to review; therefore, this technique is not as effective as building a program. As complexities increase, it becomes more difficult to verify the effectiveness of the systems and complexity is not, in itself, a link to segregation of duties. It is good practice to review recent access rights violation cases; however, it may require a significant amount of time to truly identify which violations actually resulted from an inappropriate segregation of duties.