Exam CISA topic 1 question 296 discussion

According to ISACA guidelines, the MOST effective comparison to validate the completeness of data after the payroll system conversion would be: D. Employee counts and year-to-date payroll totals. This is because comparing employee counts and year-to-date payroll totals from the old system to the new system ensures that the conversion has not resulted in data loss or discrepancies in compensation records. This method validates both the integrity and completeness of the data across the systems, ensuring that no employee data or payroll information is missing or incorrect after the conversion.

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.

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

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.

Should be C