CISA Question #284: Real Exam Question with Answer & Explanation

The correct answer is A: Data conversion results. In an implementation review of a new accounting system, reviewing data conversion results is critical to ensure that data from the old system has been accurately and completely migrated to the new system. Accurate data conversion is essential for the integrity and reliability of

Submitted by chen.hong· Apr 18, 2026Information Systems Acquisition, Development, and Implementation

Question

An IS auditor is planning an implementation review of a new accounting system. Which of the following is MOST important to include in this review?

Options

AData conversion results
BBenefits realization
CDatabase configurations
DSystem security training

Explanation

In an implementation review of a new accounting system, reviewing data conversion results is critical to ensure that data from the old system has been accurately and completely migrated to the new system. Accurate data conversion is essential for the integrity and reliability of the accounting system.

Topics

#System implementation#Data conversion#Audit review#Data integrity

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