An IS auditor has imported data from the client’s database. The next step-confirming whether the
imported data are complete-is performed by:

A.
matching control totals of the imported data to control totals of the original data.

B.
sorting the data to confirm whether the data are in the same order as the original data.

C.
reviewing the printout of the first 100 records of original data with the first 100 records of imported
data.

D.
filtering data for different categories and matching them to the original data.

Explanation:
Matching control totals of the imported data with control totals of the original data is the next logical
step, as this confirms the completeness of the imported datA. It is not possible to confirm
completeness by sorting the imported data, because the original data may not be in sorted order.
Further, sorting does not provide control totals for verifying completeness. Reviewing a printout of
100 records of original data with 100 records of imported data is a process of physical verification
andconfirms the accuracy of only these records. Filtering data for different categories and matching
them to original data would still require that control totals be developed to confirm the completeness
of the data.