ISACA Certified Information Systems Auditor (CISA) ExamDomain 1: Information System Auditing ProcessMedium
An IS auditor is planning an audit of a newly deployed customer relationship management (CRM) system. The organization has recently undergone a significant merger, integrating several disparate customer databases into the new CRM. Management is concerned about data integrity and consistency. Which of the following audit procedures would be MOST effective in addressing these concerns?
- APerform data migration testing by comparing source and target data sets for accuracy and completeness.
- BReview the system's access control matrix to ensure appropriate segregation of duties.
- CInterview key business users to understand their satisfaction with the new system's features.
- DAnalyze system logs for unauthorized access attempts to the CRM database.
Show answer & explanationAnswer & explanation
Correct answer: A. Perform data migration testing by comparing source and target data sets for accuracy and completeness.
Management's concern is specifically about data integrity and consistency following the integration of disparate databases during a merger. Data migration testing, which involves comparing source and target data sets, directly addresses the accuracy and completeness of the transferred data, making it the most effective procedure for this concern.
Why the other options are wrong
- B. Reviewing access controls addresses security, not directly data integrity resulting from migration.
- C. Interviewing users about satisfaction relates to usability and adoption, not data integrity.
- D. Analyzing system logs addresses unauthorized access, which is a security concern, not the integrity of migrated data.
Data Migration Testing
Data migration testing is a crucial audit procedure that verifies the successful, accurate, and complete transfer of data from source systems to a new target system during system implementations or upgrades.
- Ensures data integrity and consistency post-migration.
- Involves comparing data elements, counts, and totals between source and target.
- Essential for systems integrating data from multiple sources.
Memory trick: Data Integrity: Compare, Validate, Reconcile!