An IS auditor has been asked to review the integrity of data transfer between two business-critical systems that have not been tested since implementation. Which of the following would provide the MOS

The correct answer is D. Previous system interface testing records. Previous system interface testing records are the most valuable starting point for planning an audit of systems not tested since implementation. These records document the original scope of testing, known deficiencies, accepted risks, and baseline behavior expectations at the tim

Submitted by marco_it· Apr 18, 2026Information System Auditing Process

Question

An IS auditor has been asked to review the integrity of data transfer between two business-critical systems that have not been tested since implementation. Which of the following would provide the MOST useful information to plan an audit?

Options

AQuality assurance (QA) testing
BSystem change logs
CIT testing policies and procedures
DPrevious system interface testing records

How the community answered

(71 responses)

A
6% (4)
B
13% (9)
C
4% (3)
D
77% (55)

Explanation

Previous system interface testing records are the most valuable starting point for planning an audit of systems not tested since implementation. These records document the original scope of testing, known deficiencies, accepted risks, and baseline behavior expectations at the time of go-live. They allow the auditor to identify what was tested, what was not, and where risk may have accumulated over time. QA testing (A) is a forward-looking activity, not a planning input. Change logs (B) show modifications but not the original interface testing baseline. IT testing policies (C) describe how testing should be done but do not provide system-specific evidence.

Topics

#Audit Planning#Audit Evidence#Data Transfer Integrity#System Interfaces

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