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In an automated environment audit, the auditor finds that the segregation of duties (SoD) in the ERP is enforced by role-based access. The MOST useful workpaper to document this is:
AComplete user-role-permission matrix exported from the ERP, with conflicting-role analysis
BScreenshot of the login screen
CSample of three user IDs and their last login dates
DHR organisation chart
Answer & Solution
Correct answer: B. Screenshot of the login screen
1. A user-role-permission matrix lets the auditor test SoD across the population.
2. Conflicting-role analysis identifies users who can both initiate and approve transactions.
3. Screenshots, samples, or org charts are weaker evidence over a full year.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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