CISA Certified Information Systems Auditor – Question2864

Which of the following is the PRIMARY purpose for conducting parallel testing?

A.
To determine if the system is cost-effective
B. To enable comprehensive unit and system testing
C. To highlight errors in the program interfaces with files
D. To ensure the new system meets user requirements

Correct Answer: D

Explanation:

Explanation:
The purpose of parallel testing is to ensure that the implementation of a new system will meet user requirements. Parallel testing may show that the old system is, in fact, better than the new system, but this is not the primary reason. Unit and system are completed before parallel testing. Program interfaces with files are tested for errors during system testing.