Question 35

Explanation

Correct Answer: D. User department is not involved in testing. Explanation: When a third-party consultant is managing the replacement of an accounting system, the greatest concern for an IS auditor should be if the user department is not involved in testing. Option A mentions insufficient project documentation. While comprehensive project documentation is important for effective management, the lack of it alone may not be the greatest concern when a third-party consultant is involved. Documentation can be addressed and improved over time. Option B refers to limited involvement of the IT department. Although it is essential to have IT department involvement in system implementation, it may not be the IS auditor's greatest concern. The third-party consultant is responsible for managing the replacement, and their expertise is often relied upon. Option C discusses delays in the project timeline. While project delays can be concerning, they are not necessarily the IS auditor's greatest concern in this scenario. Delays can be managed and addressed through appropriate project management techniques. In contrast, option D states that the user department is not involved in testing. This is a significant concern because the user department plays a vital role in testing the new accounting system. User testing ensures that the system meets the specific business requirements and functions correctly in real-world scenarios. If the user department is not involved, there is a higher risk of overlooking critical user needs, potential process gaps, and inadequate system functionality. Therefore, the IS auditor's greatest concern should be if the user department is not involved in testing. It is important to address this issue and ensure that the user department actively participates in the testing process to validate the new accounting system's effectiveness and suitability for the organization's needs.