Cert Master

KT-FIN Accounting integrity

Auditors find journal entries posted after close without approval workflow. Issue?

Multiple choice — select one answer

Answer choices

  1. a. Breaks segregation of duties and enables post-close financial manipulation
  2. b. Only a problem if the company is publicly traded on major exchanges
  3. c. Improves agility because accountants can fix numbers faster without delays, without security or identity team coordination per policy.
  4. d. Required for real-time dashboards and therefore always acceptable, without security or identity team coordination per policy.

Architectural breakdown & explanation

Post-close entries need the same approval and audit trail as regular entries.

Correct answer(s): a. Breaks segregation of duties and enables post-close financial manipulation

Exam domain: Accounting integrity (25% weight on the official guide).

Official documentation & study links

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