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A change-management deficiency in an ERP system is MOST likely to lead to:
AProduction defects in financial reporting outputs
BHigher input data quality
CBetter segregation of duties
DFaster month-end close
Answer & Solution
Correct answer: B. Higher input data quality
1. Weak change management lets untested code reach production.
2. Production defects can propagate errors into reported numbers.
3. Segregation, close speed and input quality are separate control areas.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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