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    PracticeCPA®CPA ISC Practice Exam 2Question 47
    Medium1 markMultiple Choice
    Area I: Information SystemsEnterprise SystemsArea I

    CPA · Question 47 · Area I: Information Systems

    An auditor is reviewing a blockchain implementation used for supply chain tracking. Which risk is unique to the 'Immutability' feature of blockchain?

    Answer options:

    A.

    Centralized control failure.

    B.

    Inability to correct erroneous data once entered.

    C.

    Lack of encryption.

    D.

    Slow transaction speed.

    How to approach this question

    Connect 'Immutable' (unchangeable) to the downside of 'Mistakes'.

    Full Answer

    B.Inability to correct erroneous data once entered.✓ Correct
    Immutability ensures integrity but makes error correction difficult. In a traditional DB, you just update the row. In blockchain, you must append a correction, leaving the error visible.

    Common mistakes

    Focusing on performance rather than data integrity risks.
    Question 46All questionsQuestion 48

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