An organization is migrating from a legacy system to an enterprise resource planning (ERP) system. While reviewing the data migration activity, the MOST important concern for the IS auditor is to determine that there is a:

A. correlation of semantic characteristics of the data migrated between the two systems.

B. correlation of arithmetic characteristics of the data migrated between the two systems.

C. correlation of functional characteristics of the processes between the two systems.

D. relative efficiency of the processes between the two systems.

Explanation:

Due to the fact that the two systems could have a different data representation, including the database schema, the IS auditors main concern should be to verify that the interpretation of the data is the same in the new as it was in the old system. Arithmetic characteristics represent aspects of data structure and internal definition in the database, and therefore are less important than the semantic characteristics. A review of the correlation of the functional characteristics or a review of the relative efficiencies of the processes between the two systems is not relevant to a data migration review.