Certified Information Systems Auditor Practice Exam 2026 – All-in-One Guide to Master Your CISA Certification!

Comparing payroll reports to input forms is crucial for ensuring the accuracy of payroll data when dealing with an external bank. This process involves verifying that the data entered into the payroll system aligns with the original timesheets and other input documents. By doing this, discrepancies can be identified early, allowing for corrections before the data is sent to the bank, which enhances the integrity of the payroll process.

It is essential to maintain rigorous checks on data integrity, especially when external stakeholders like banks are involved. This step also helps prevent issues such as overpayments or underpayments, which can have significant repercussions for both employees and the organization. Beyond simply reconciling figures, this practice fosters accountability and ensures compliance with financial regulations.

In contrast, conducting an annual audit, while beneficial for overall data integrity, does not provide the immediate real-time feedback necessary for payroll accuracy on a regular basis. Submitting timesheets without review introduces the risk of errors going unnoticed, thereby compromising accuracy. Limiting bank access to payroll staff may enhance security but does not address the core issue of ensuring that the payroll data itself is correct before it is communicated to the bank. Thus, the most effective approach is to compare payroll reports to the input forms actively.