Certified Information Systems Auditor 2025 – 400 Free Practice Questions to Pass the Exam

In scenarios where segregation of duties is not feasible, IS auditors need to look for compensating controls to mitigate the associated risks. Compensating controls are alternative measures implemented to reduce the risk that arises from the lack of segregation. These controls can help ensure that there are sufficient checks and balances in place to limit the potential for fraud or errors when one individual has control over more than one aspect of a process.

For instance, if one person is responsible for both processing and approving transactions, compensating controls could include additional oversight by management or periodic audits to review transactions. This approach helps to create a layer of accountability and supervision that addresses the inherent risks due to the insufficient segregation.

Understanding this context, it’s clear that emphasizing compensating controls ensures that even in the absence of ideal segregation of duties, an organization can still maintain a level of security and integrity in its operations. This focus is critical in risk management and governance within information systems.