When performing a post-implementation review, the adequacy of the data conversion effort would BEST be evaluated by performing a thorough review of the:
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A. B. C. D.A.
When performing a post-implementation review, the adequacy of the data conversion effort should be evaluated to ensure that the data has been accurately converted from the old system to the new system. This is important to ensure that the new system is functioning properly and that data can be accessed and used effectively.
Out of the given options, the BEST way to evaluate the adequacy of the data conversion effort is by performing a thorough review of the conversion user acceptance testing (UAT) results.
User acceptance testing is a critical phase of the software development life cycle, where users test the software to ensure that it meets their business needs and requirements. The UAT for data conversion involves testing the converted data in the new system to ensure that it has been accurately converted and that it is accessible and usable.
By reviewing the UAT results, the auditor can determine whether the data conversion effort was adequate or not. This involves checking the UAT test cases, results, and any issues or defects that were identified during testing. The auditor can also review any changes that were made during the UAT phase to ensure that they were properly documented and approved.
Therefore, option B, conversion user acceptance testing (UAT) results, is the BEST option to evaluate the adequacy of the data conversion effort. A thorough review of the UAT results will provide the auditor with the necessary information to determine if the data conversion was successful or if there were any issues that need to be addressed.