Question 57

Explanation

Correct Answer: D. Audit trails Explanation: When verifying the accuracy and completeness of migrated data for a new application system, reviewing the audit trails is the most effective approach for an IS auditor. Audit trails provide a record of all system activities, including data migration processes. By examining the audit trails, the auditor can track and analyze the data migration activities, identify any discrepancies or anomalies, and assess the accuracy and completeness of the migrated data. Option A, reviewing user acceptance testing results, focuses on the testing phase and may not directly provide insights into the accuracy and completeness of the migrated data. Option B, examining the data migration plan, is important for understanding the migration process, but it may not directly confirm the accuracy and completeness of the migrated data. Option C, reviewing change management documentation, is relevant to assess the control and governance of the migration process but may not specifically address the accuracy and completeness of the data migration. Audit trails, on the other hand, provide a detailed record of the data migration activities, allowing the IS auditor to trace the data flow, verify the integrity of the migrated data, and identify any potential issues or discrepancies. Thus, reviewing audit trails is the most effective area for an IS auditor to assess the accuracy and completeness of migrated data during the replacement of a legacy system with a new application system.