Câu 117: CISA: Certified Information Systems Auditor

Due to limited storage capacity, an organization has decided to reduce the actual retention period for media containing completed low-value transactions. Which of the following is MOST important for the organization to ensure?

1. A. The policy includes a strong risk-based approach.
2. B. The retention period complies with data owner responsibilities. — đáp án hiện tại
3. C. The retention period allows for review during the year-end audit.
4. D. The total transaction amount has no impact on financial reporting.