Exam CISA topic 1 question 1406 discussion

Same as below

It's D, A is a trick option, reconciliation is different from reconciliation of totals, if it was reconciliation of transactions it would've been the right answer.

This approach involves directly verifying that transactions originating from the source system have been correctly and completely transferred to the destination system. By sampling transactions from the source system and confirming their presence in the destination system, auditors can ensure that the transfer process is accurately capturing all transactions. This method directly assesses the completeness of the transfer by validating that all transactions from the source system are appropriately reflected in the destination system. Therefore, option D offers the greatest assurance of completeness in this scenario.

Answer D is the most effective approach for providing assurance of the completeness of transactions transferred between systems.

Testing the reconciliations of the totals of transactions in the two systems provides the greatest assurance of completeness because it covers ALL transactions, not just a sample. This approach checks whether the total amounts match in both the originating and the receiving systems. If there are any discrepancies, it highlights that some transactions may not have been transferred completely or accurately. This holistic view of all transactions is more comprehensive and thus provides greater assurance compared to testing only a sample of transactions.