Certified Information Systems Auditor (CISA) — Question 928

Which test approach provides the GREATEST assurance of the completeness of transactions transferred between systems?

Answer options

• A. Testing the reconciliations of the totals of transactions in the two systems
• B. Testing a sample of transactions in the source system from a list of all transactions in the destination system
• C. Testing the processes used to review processing exceptions
• D. Testing a sample of transactions in the destination system from a list of all transactions in the source system

Correct answer: D

Explanation

Option D is correct because it involves verifying transactions in the destination system against the complete list from the source system, ensuring that all transactions have been accurately transferred. Option A focuses on totals and may miss individual transaction discrepancies, while Option B and C only sample transactions or review exceptions, which do not provide complete assurance of all transactions being transferred properly.