Section: Protection of Information Assets
Explanation:
Direct cutover implies switching to the new system immediately, usually without the ability to revert to the old system in the event of problems. All other alternatives are done gradually and thus provide greater recoverability and are therefore less risky.

Explanation/Reference:
Explanation:
The best way to confirm data accuracy, when input is provided by the company and output is generated by the bank, is to verify the data input (input forms) with the results of the payroll reports. Hence, comparing payroll reports with input forms is the best mechanism of verifying data accuracy. Recalculating gross payroll manually would only verify whether the processing is correct and not the data accuracy of inputs.
Comparing checks (cheques) to input forms is not feasible as checks (cheques)have the processed information and input forms have the input data. Reconciling checks (cheques) with output reports only confirms that checks (cheques) have been issued as per output reports.

Section: Information System Operations, Maintenance and Support

Off-site data storage should be kept synchronized when preparing for the recovery of timesensitive data such as that resulting from transaction processing.