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ACCA Strategic Professional · Advanced Performance Management · Technology and information systems

Halden Logistics uses a rolling forecast model fed automatically by a telematics system. An internal review finds that a software update changed the unit of fuel consumption from litres to US gallons without notice, so forecast fuel costs have been understated for two months. Which control would most directly have prevented the error reaching the forecast?

Automated validation and reasonableness checks on incoming data, together with change management testing of interface updates, would have prevented it. The issue is data accuracy after a unit change. Passwords, encryption and backups protect confidentiality or availability, not the correctness of the data feeding the forecast.

  1. AAutomated validation and reasonableness checks on incoming data, with change management testing of interface updatesCorrect
  2. BMandatory password changes every 30 days for forecast users
  3. CEncryption of the data while in transit from vehicles
  4. DDaily offsite backup of the forecast model

Explanation

The problem is data integrity caused by an unmanaged system change. Validation and reasonableness checks would flag abnormal fuel values, and change management testing would detect the unit change. Passwords, encryption and backups address confidentiality or availability, not accuracy of input data.

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