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Question 1233

Which of the following is MOST important for an IS auditor to confirm during the implementation phase of a new system?

    Correct Answer: C

    During the implementation phase of a new system, verifying whether appropriate internal controls are in place is most important for an IS auditor. Internal controls are vital for ensuring the security, integrity, and reliability of the system and its data. They help mitigate risks and ensure compliance with regulations and organizational policies. Ensuring effective internal controls at this stage is critical for safeguarding the system's functionality and integrity, making it the top priority.

Discussion
SwallowsOption: C

During the implementation phase of a new system, confirming whether appropriate internal controls are in place is the most important for an IS auditor. Internal controls help ensure the security, integrity, and reliability of the system and its data. Verifying that the system has adequate controls in place is crucial for mitigating risks and ensuring compliance with regulations and organizational policies. While the other options are important considerations, ensuring the presence of effective internal controls takes precedence in the implementation phase to safeguard the system's functionality and integrity.