A staff accountant regularly uploads spreadsheets with inventory levels to the organization's financial reporting system. The transfers are executed through a customized interface created by an in-house developer. Which of the following is MOST important for the IS auditor to confirm during a review of the interface?
A is the correct answer. Ensuring data accuracy in the financial system addresses the highest-priority risk of material misstatements caused by interface flaws. While other factors (e.g., malware, scheduling) are important, they are either managed outside the interface or pose a lower risk to financial reporting integrity.