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.