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CISA Exam - Question 296


A company converted its payroll system from an external service to an internal package. Payroll processing in April was run in parallel. To validate the completeness of data after the conversion, which of the following comparisons from the old to the new system would be MOST effective?

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Correct Answer: CD

To validate the completeness of data after converting a payroll system, the most effective comparison would be to match master file employee data to payroll journals. This ensures that all individual employee data transferred accurately between the old and new systems, and that no records were omitted. This method provides a detailed validation for each employee, ensuring that payroll amounts, employee information, and other data points align perfectly between both systems.

Discussion

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007GeorgeoOption: C
May 6, 2023

Should be C

ChaBum
Mar 3, 2024

thank you for your valuable input. do you care to elaborate?

a84nOption: C
Apr 27, 2024

Answer: C This comparison helps verify that the data from the old system has been accurately transferred to the new system and that no employee data has been omitted during the conversion process.

analuisamoreiraOption: D
Jun 27, 2024

D is correct. The question is about "completeness" so validating totals is enough for that objective

SwallowsOption: C
Jul 8, 2024

Number of employees and total payroll year-to-date (option D): This is statistical data and can show overall trends but is not suitable for making specific individual comparisons.