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    PracticeCPA®CPA ISC Practice ExamQuestion 43
    Medium1 markMultiple Choice
    Area I: Information SystemsChange ManagementTestingSDLC

    CPA · Question 43 · Area I: Information Systems

    An auditor is examining the 'User Acceptance Testing' (UAT) phase of a software implementation. Who is the MOST appropriate party to sign off on UAT results?

    Answer options:

    A.

    The lead developer.

    B.

    The project manager.

    C.

    The quality assurance (QA) team.

    D.

    The business process owner / end users.

    How to approach this question

    UAT = User Acceptance. Therefore, the User must sign off.

    Full Answer

    D.The business process owner / end users.✓ Correct
    User Acceptance Testing is the final phase where the business users verify that the system meets their requirements and supports business processes. The sign-off must come from the business side, not IT.

    Common mistakes

    Thinking QA (IT) signs off on UAT.
    Question 42All questionsQuestion 44

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