HomeCISA Audit Exam Prep 2026Question 9 of 10
CISA Audit Exam Prep 2026Question 9 / 10

An organization is transferring its financial records to a newly implemented accounting software. To confirm the success of the transfer, the team compares the number of entries in the new software with the old system. They also compare the total monetary amounts in both systems. In addition, checksums are calculated for specific fields in the old system to verify they match the checksums in the new software. What potential issue could the organization encounter?

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Multiple choice — select the best answer
✓ Correct answer: C. Checksums can vary based on how each system stores data Answer: Checksums can vary based on how each system stores data Each system may store data differently, which can affect checksum calculations. For instance, one system may use spaces to pad fields, while another may use nulls, leading to different checksum results. Comparing entry counts can confirm the completeness of the transfer. Total monetary amounts help to ensure numerical fields match across systems. Transfer of different types of data does not necessarily need to follow a specific order.

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