1. ISACA
CISA Review Manual
27th Edition. Domain 3: Information Systems Acquisition
Development
and Implementation
Section 3.5.4
"Data Conversion
" emphasizes the need for controls to ensure data integrity during the conversion process. It states
"The IS auditor should verify that... controls are in place to ensure the integrity of the data." Hashing (checksums) is a primary technical control for this purpose.
2. ISACA
"Data Migration: An Auditing Perspective
" White Paper
2011. Page 6 discusses post-migration testing
stating
"The audit team should ensure that the project team has performed sufficient testing... This can be done by comparing record counts
control totals or hash totals between the source and target systems." This directly supports using checksums (hash totals) for integrity verification.
3. Purdue University
"Introduction to Cryptography" (CS 490-CR1)
Lecture Notes. Course materials on cryptographic primitives consistently define one of the primary applications of hash functions as integrity checking. The notes explain that if H(M1) = H(M2)
it is computationally certain that the messages M1 and M2 are identical
which is the principle behind using checksums for migration verification.