ACCA Strategic Professional · Advanced Performance Management · Technology and information systems
Brightmoor Bank pays regional managers a bonus based on a customer satisfaction index drawn from an analytics platform. Internal audit finds that several managers have access rights allowing them to edit survey records, and the edit log is not reviewed. Which risk is most significant, and what is the best response?
The main risk is managers manipulating survey data to inflate their own bonuses. The best response is to remove their edit rights through segregation of duties and have the edit logs reviewed independently. Extra servers, faster refreshes or archiving do nothing to address this conflict of interest.
- AData availability risk; add a second server
- BData manipulation to inflate rewards; restrict edit rights through segregation of duties and review edit logs independentlyCorrect
- CData timeliness risk; refresh the index more often
- DStorage cost risk; archive older survey records
Explanation
Managers whose pay depends on the index can alter its inputs, so the key risk is deliberate manipulation, undermining the reward system's integrity. The response is least-privilege access, segregation of duties and independent log review. Servers, refresh rates and archiving do not address the conflict of interest.
Did you get it right without looking?
One question tells you little. A timed set on Technology and information systems shows your real accuracy, how long you take and where you lose marks.
More Technology and information systems questions
- Zenara Retail plc wants its regional managers to see daily sales, stock availability and customer complaints on a single screen, with colour…
- Delmar Logistics is introducing a dashboard that uses machine-learning models on telematics data to estimate which delivery vehicles are lik…
- Zentrix Ltd's finance director wants a system that pulls data from the sales, production and HR systems into one central repository, structu…
- Marlow Insurance has introduced a machine learning model to set bonuses for claims handlers by scoring each handler's performance. The model…
- Kestrel Retail plc collects point-of-sale transactions, website click streams, social media comments and supplier sensor readings. The finan…
- Orlan Health plans to feed real-time data from patient-monitoring devices and booking systems into its performance reporting. The CFO warns …