Certified Information Systems Auditor (CISA) — Question 38

Which of the following approaches provides the BEST assurance and user confidence when an organization migrates data to a more complex enterprise resource planning (ERP) system?

Answer options

• A. User acceptance testing (UAT)
• B. Parallel processing
• C. Phased changeover
• D. Pilot testing

Correct answer: B

Explanation

Parallel processing allows both the old and new systems to run simultaneously, ensuring that users can verify the integrity of data and operations in real-time. This method provides the best assurance as it minimizes risks during the transition. The other options, while beneficial, do not offer the same level of operational continuity and validation as parallel processing does.