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CISA · Question #263

A finance department has a two-year project to upgrade the enterprise resource planning (ERP) system hosting the general ledger. In year one, the system version upgrade will be applied, and in year tw

The correct answer is C. User acceptance testing (UAT). During the second year, when new ERP system functionality is implemented and business processes are updated, the IS auditor's primary focus should be User Acceptance Testing (UAT) to ensure the system meets business requirements.

Submitted by eva_at· Apr 18, 2026Information Systems Acquisition, Development, and Implementation

Question

A finance department has a two-year project to upgrade the enterprise resource planning (ERP) system hosting the general ledger. In year one, the system version upgrade will be applied, and in year two, business processes will be updated to implement new system functionality. Which of the following should be the PRIMARY focus of an IS auditor reviewing the second year of the implementation?

Options

  • AData migration
  • BSociability testing
  • CUser acceptance testing (UAT)
  • DInitial user access provisioning

How the community answered

(38 responses)
  • A
    5% (2)
  • B
    8% (3)
  • C
    84% (32)
  • D
    3% (1)

Why each option

During the second year, when new ERP system functionality is implemented and business processes are updated, the IS auditor's primary focus should be User Acceptance Testing (UAT) to ensure the system meets business requirements.

AData migration

Data migration would primarily occur during the initial system version upgrade (year one) or early stages of setting up the new system, not as the primary focus in year two when functionality and processes are being updated.

BSociability testing

Sociability testing (or integration testing) focuses on how well different modules or systems interact, which is important but less encompassing than UAT for ensuring the entire system meets evolving business process needs in year two.

CUser acceptance testing (UAT)Correct

In the second year, the project's focus shifts to updating business processes and implementing new system functionality. User Acceptance Testing (UAT) is crucial here because it verifies that the new system functionality and updated processes meet the end-users' specific business requirements and are fit for purpose, ensuring the system delivers expected value.

DInitial user access provisioning

Initial user access provisioning is typically a key activity during the deployment phase (year one or early year two) to grant users access, but the primary focus in year two's context of new functionality and process updates is validating the functionality itself through user acceptance.

Concept tested: IS audit focus in system implementation phases

Topics

#System implementation#User acceptance testing#Software testing#IS audit focus

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