ExpertMedium1 markMultiple Choice
CPA · Question 09 · Area I: Information Systems
An auditor is reviewing the data integration process between a CRM system and the General Ledger. The process uses an ETL (Extract, Transform, Load) tool. The auditor observes that the 'Transform' step includes logic to map 'State' codes (e.g., 'NY') to 'Region' IDs (e.g., '101'). Which control is MOST important to ensure data integrity during this step?
An auditor is reviewing the data integration process between a CRM system and the General Ledger. The process uses an ETL (Extract, Transform, Load) tool. The auditor observes that the 'Transform' step includes logic to map 'State' codes (e.g., 'NY') to 'Region' IDs (e.g., '101'). Which control is MOST important to ensure data integrity during this step?
Answer options:
A.
Backup of the source data before extraction.
B.
Encryption of data in transit between the CRM and GL.
C.
Speed of the ETL processing to ensure real-time reporting.
D.
Exception handling for unmapped or invalid state codes.
How to approach this question
Think about what could go wrong in a 'mapping' process. What if the input doesn't match the map? The control must handle the exception.
Full Answer
D.Exception handling for unmapped or invalid state codes.✓ Correct
D
In ETL processes, transformation logic is a high-risk area. Exception reporting ensures that data failing the validation rules (like lookup failures) is identified and corrected, preventing data integrity issues in the target system.
Common mistakes
Focusing on security (encryption) rather than processing integrity.
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