The answer is implementing reconciliation controls between source and target systems, as this is the most important control for data integrity during data migration. Reconciliation controls provide a systematic method to verify that every record has been accurately transferred without loss, duplication, or corruption, typically by comparing record counts, hash totals, or checksums like MD5 or SHA-256 between the legacy and new databases. On the CISA exam, this question tests your understanding that while access controls and backup procedures are important, they do not directly validate the completeness and accuracy of the migrated data itself—a common trap is choosing input validation or encryption instead. The exam emphasizes that reconciliation is the definitive check before cutover, ensuring no discrepancies go live. Memory tip: think "Count and Compare"—reconciliation is about matching source and target totals to catch errors before they become audit findings.
CISA Practice Question: Information Systems Acquisition, Development and Implementation
This CISA practice question tests your understanding of information systems acquisition, development and implementation. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
An organization is implementing a new financial system. Which of the following is the MOST important control to ensure data integrity during the data migration phase?
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Implementing reconciliation controls between source and target
Reconciliation controls between source and target systems are the most critical control for ensuring data integrity during migration because they provide a systematic method to verify that every record has been accurately transferred without loss, duplication, or corruption. This typically involves comparing record counts, hash totals, or checksums (e.g., using MD5 or SHA-256) between the legacy and new databases, and flagging any discrepancies for correction before the system goes live.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✗
Conducting a post-implementation review
Why it's wrong here
Post-implementation review is after the fact and not a preventive control.
✓
Implementing reconciliation controls between source and target
Why this is correct
Reconciliation ensures data completeness and accuracy.
Related concept
Read the scenario before looking for a memorised answer.
✗
Encrypting data in transit
Why it's wrong here
Encryption protects confidentiality, not integrity.
✗
Performing user acceptance testing
Why it's wrong here
UAT validates business functionality, not data integrity during migration.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates often confuse data integrity controls with security controls (like encryption) or validation activities (like UAT), failing to recognize that reconciliation is the only option that directly verifies the accuracy and completeness of the migrated data itself.
Detailed technical explanation
How to think about this question
Reconciliation controls often involve generating control totals (e.g., sum of account balances, count of transactions) from the source system before extraction and comparing them to the same totals in the target after loading. In practice, a common technique is to use hash-based file integrity checks (e.g., comparing MD5 or SHA-256 hashes of entire data sets) to detect any bit-level changes during extraction, transformation, and loading (ETL). A subtle but critical behavior is that reconciliation must account for data transformations (e.g., field length changes, code mappings) to avoid false positives; otherwise, a mismatch may be incorrectly flagged as a migration error.
KKey Concepts to Remember
Read the scenario before looking for a memorised answer.
Find the constraint that changes the correct option.
Eliminate answers that are true in general but not in this case.
TExam Day Tips
→Watch for words such as best, first, most likely and least administrative effort.
→Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
How this comes up in practice
A practitioner preparing for the CISA exam encounters this exact type of scenario on the job. The correct answer here is not the most general option — it is the best answer for the specific constraint described. Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option. Real exam questions reward reading the full scenario before eliminating options, because the constraint defines which answer fits.
What to study next
Got this wrong? Here's your next step.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Information Systems Acquisition, Development and Implementation — This question tests Information Systems Acquisition, Development and Implementation — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Implementing reconciliation controls between source and target — Reconciliation controls between source and target systems are the most critical control for ensuring data integrity during migration because they provide a systematic method to verify that every record has been accurately transferred without loss, duplication, or corruption. This typically involves comparing record counts, hash totals, or checksums (e.g., using MD5 or SHA-256) between the legacy and new databases, and flagging any discrepancies for correction before the system goes live.
What should I do if I get this CISA question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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