Residual risk from the findings of previous audits should be the primary basis for prioritizing follow-up audits, because it reflects the level of exposure and potential impact that remains after management has implemented corrective actions or accepted the risk. Follow-up audits should focus on verifying whether the residual risk is within acceptable levels and whether the corrective actions are effective and sustainable. Audit cycle defined in the audit plan, complexity of management's action plans, and recommendation from executive managementare not valid criteria for prioritizingfollow-up audits,because they do not consider the residual risk from previous audits. References: CISA Review Manual (Digital Version), Chapter 2, Section
2.4.3

The auditor's best recommendation prior to go-live is to conduct a mock conversion test. This is because a mock conversion test can help to verify the accuracy, completeness, and validity of the data conversion process. A mock conversion test can also help to identify and resolve any issues or errors before the actual conversion takes place. A mock conversion test can also provide assurance that the converted data meets the business requirements and expectations. References:
CISA Review Manual (Digital Version), Chapter 3, Section 3.3.21
CISAOnline Review Course, Domain 2, Module 2, Lesson 22