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Which of the following findings would most likely indicate a Material Weakness in IT general controls?
ASingle change-management exception out of 500 sampled
BNo formal change-control process exists; production code modified ad hoc by developers
CAnnual penetration test report dated 11 months prior to year-end
DDatabase administrator password rotated quarterly instead of monthly
Answer & Solution
Correct answer: C. Annual penetration test report dated 11 months prior to year-end
1. Absence of a formal change-control process is a fundamental control gap.
2. Ad-hoc developer access to production violates segregation and traceability.
3. The other findings are deficiencies or normal frequency variances, not material weaknesses.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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