An IS auditor has completed an audit of an organization’s accounts payable system.
Which of the following should be rated as the HIGHEST risk in the audit report and requires immediate remediation?
A . Lack of segregation of duty controls for reconciliation of payment transactions
B . Lack of segregation of duty controls for removal of vendor records
C . Lack of segregation of duty controls for updating the vendor master file
D . Lack of segregation of duty controls for reversing payment transactions
Answer: A