Certified Information Systems Auditor (CISA) — Question 340

A company converted its payroll system from an external service to an internal package. Payroll processing in April was run in parallel. To validate the completeness of data after the conversion, which of the following comparisons from the old to the new system would be MOST effective?

Answer options

• A. Cut-off dates and overwrites for a sample of employees
• B. Turnaround time for payroll processing
• C. Master file employee data to payroll journals
• D. Employee counts and year-to-date payroll totals

Correct answer: D

Explanation

Comparing employee counts and year-to-date payroll totals is crucial because it ensures that all employees are accounted for and that their earnings are accurately reflected after the transition. The other options focus on specific segments or processes that may not provide a comprehensive view of data integrity across the entire payroll system.