While reviewing transactions, an IS auditor discovers inconsistencies in a relational database. Which of the following would be the auditor's BEST…

The discovery of inconsistencies in transactional data within a relational database points to a failure in data validation at the point of entry. Implementing edit checks, which are automated input validation controls, is the most direct and effective technical solution. These checks verify data for correctness, reasonableness, and integrity (e.g., data type, format, range, valid values) before it is committed to the database. This preventative control directly addresses the root cause of data inconsistencies by ensuring that only valid transactions are processed, thereby maintaining data integrity.

A. Update the data dictionary: This is a documentation control. While important for understanding the database structure, it does not actively prevent the entry of inconsistent data.

C. Perform data modeling: This is a fundamental design activity. While a flawed model can lead to integrity issues, it is a major, strategic undertaking and not the most immediate or direct solution for transactional errors.

D. Conduct data owner training: This is an administrative control that relies on human performance. It is less reliable and effective than automated technical controls like edit checks for consistently preventing data entry errors.

---

1. ISACA. (2019). CISA Review Manual

27th Edition. Domain 3: Information Systems Acquisition

Development

and Implementation

Section 3.4.3.1

"Input/Origination Controls." This section details various types of edit checks (e.g.

limit check

range check

validity check) as primary controls to "ensure that every transaction is accurate and complete" before processing

directly linking edit checks to the prevention of data inconsistencies.

2. Hall

J. A. (2018). Information Technology Auditing (4th ed.). Cengage Learning. Chapter 15

"Application Controls

" discusses input controls

stating their purpose is to "ensure that...transactions are valid

accurate

and complete." It identifies edit checks as the core mechanism for achieving this objective by validating data fields.

3. Weber

R. (2012). Information Systems Control and Audit. Pearson Education. Chapter 16

"Controls over Application Software Development and Maintenance

" describes input validation routines (edit checks) as essential for detecting and preventing errors in transaction data before it is used in processing

which directly addresses the scenario of finding inconsistencies.