For IndividualsFor Educators
ExpertMinds LogoExpertMinds
ExpertMinds

Ace your certifications with Practice Exams and AI assistance.

  • Browse Exams
  • For Educators
  • Blog
  • Privacy Policy
  • Terms of Service
  • Cookie Policy
  • Support
  • AWS SAA Exam Prep
  • PMI PMP Exam Prep
  • CPA Exam Prep
  • GCP PCA Exam Prep

© 2026 TinyHive Labs. Company number 16262776.

    PracticeCPA®CPA ISC Practice ExamQuestion 07
    Medium1 markMultiple Choice
    Area I: Information SystemsInformation SystemsImplementation StrategiesERP

    CPA · Question 07 · Area I: Information Systems

    A company is implementing a new ERP system. The project team decides to run the old system and the new system simultaneously for two months, comparing the outputs of both systems before decommissioning the old one. Which implementation strategy is this?

    Answer options:

    A.

    Phased implementation

    B.

    Parallel implementation

    C.

    Direct cutover

    D.

    Pilot implementation

    How to approach this question

    Identify the key characteristic: 'simultaneously' and 'comparing outputs'. This is the definition of parallel testing/implementation.

    Full Answer

    B.Parallel implementation✓ Correct
    Parallel conversion reduces risk by ensuring the new system produces the same results as the old one before the old one is turned off. It provides a fallback option.

    Common mistakes

    Confusing Phased (step-by-step) with Parallel (side-by-side).
    Question 06All questionsQuestion 08

    Practice the full CPA ISC Practice Exam

    82 questions · hints · full answers · grading

    Sign up freeTake the exam

    More questions from this exam

    Q01A CPA is performing a risk assessment for a client that uses a public cloud provider for its core...HardQ02During a walkthrough of a client's change management process, the auditor notes that developers h...HardQ03A service organization provides a real-time transaction processing platform. The service level ag...HardQ04An auditor is reviewing a SQL query used by the finance team to generate a report of all sales tr...HardQ05A healthcare clearinghouse is preparing for a SOC 2® engagement. They utilize a private cloud dep...Hard
    View all 82 questions →