Question

During a review of an automated interface that transfers sales transactions nightly from an e-commerce platform to the general ledger system, an IS auditor learns that records failing validation are silently dropped and no reconciliation of record counts or totals is performed between the two systems. Which of the following presents the GREATEST risk?

Accepted Answer

Transactions may be lost or incompletely posted without detection, compromising the integrity and completeness of financial data

Answer

The nightly interface job may exceed its processing window and delay morning reporting

Answer

The e-commerce platform may use a different database technology than the general ledger

Answer

Operators may lack documented procedures for restarting the interface after a failure