Certified Information Systems Auditor (CISA) — Question 302

Which of the following provides the MOST assurance over the completeness and accuracy of loan application processing with respect to the implementation of a new system?

Answer options

• A. Running historical transactions through the new system
• B. Loading balance and transaction data to the new system
• C. Comparing code between old and new systems
• D. Reviewing quality assurance (QA) procedures

Correct answer: A

Explanation

Running historical transactions through the new system is the most effective approach because it tests the new system against actual past data, ensuring that it processes applications accurately and completely. In contrast, loading data only verifies that data can be imported, comparing code does not confirm functional accuracy, and reviewing QA procedures does not guarantee that the system will perform correctly in real-world scenarios.