Information Systems Acquisition, Development, and Implementation →hardMultiple ChoiceObjective-mapped
CISA Practice Question: Information Systems Acquisition, Development, and Implementation
An organization is implementing an enterprise resource planning (ERP) system. The project team plans to migrate legacy data without performing a full reconciliation between source and target systems. As an IS auditor, which of the following should be your PRIMARY concern?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Incomplete or inaccurate data may be loaded into the new system
Data migration without reconciliation can cause undetected data corruption or loss, impacting financial reporting and operations.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The legacy system may be decommissioned prematurely
Why it's wrong here
Premature decommissioning is a risk, but data accuracy is a more direct concern.
- ✗
User acceptance testing may be delayed
Why it's wrong here
UAT delay is a project risk but not the primary audit concern.
- ✗
The data migration may exceed the planned timeline
Why it's wrong here
Timeline is secondary to data integrity risk.
- ✓
Incomplete or inaccurate data may be loaded into the new system
Why this is correct
Without reconciliation, errors go unnoticed, leading to unreliable data.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.