The greatest challenge to the alignment of business and IT is the lack of chief information officer (CIO) involvement in board meetings. The CIO is the senior executive responsible for overseeing the IT strategy, governance, and operations of the organization, and ensuring that they support the business objectives and needs. The CIO should be involved in board meetings to communicate the value and contribution of IT to the organization, to align the IT vision and direction with the business strategy and priorities, and to advocate for the IT resources and investments required to achieve the desired outcomes. The lack of CIO involvement in board meetings can result in a disconnect between business and IT, a loss of trust and confidence in IT, and missed opportunities for innovation and value creation. The other options are not as challenging as the lack of CIO involvement in board meetings, because they either do not affect the strategic alignment of business and IT, or theycanbe addressed by other means such as collaboration, negotiation, or escalation. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

The most important control to assess in an audit of an organization's accounts payable processes is segregation of duties between issuing purchase orders and making payments. Segregation of duties is a principle that requires different individuals or departments to perform different tasks or functions within a process, in order to prevent fraud, errors, or conflicts of interest. In the accounts payable process, segregation of duties between issuing purchase orders and making payments ensures that no one person can initiate and complete a transaction without proper authorization and verification. This reduces the risk of duplicate payments, overpayments, unauthorized payments, or payments to fictitious vendors.
References:
* Accounts payable controls
* Accounts Payable Internal Controls: A Simple Checklist

Spreadsheets, often used in EUC, are prone to manual input errors and formula mistakes. These errors can significantly compromise the accuracy and integrity of financial reporting.
References
ISACA CISA Review Manual (Current Edition) - Chapter on End-User Computing (EUC) risks Industry Research on Spreadsheet Errors: Multiple studies highlight the prevalence of errors in spreadsheets, especially those used for financial purposes.

Carbon dioxide fire suppression systems need to be combined with an automatic switch to shut down the electricity supply in the event of activation. This is because carbon dioxide displaces oxygen in the air and can create a suffocation hazard for people in the protected area. Therefore, it is essential to cut off the power source before releasing carbon dioxide to avoid electrical shocks and sparks that could ignite the fire again.
Carbon dioxide systems are typically used for total flooding applications in spaces that are not habitable, such as server rooms or data centers.