- 1 Marks
Question
The method most appropriate for a company to change from a manual-based system to a computer-based accounting system is:
- A. Direct change over
- B. Parallel change over
- C. Vertical change over
- D. Phased change over
- E. Pilot change over
Answer
B
Explanation: The answer is B. Parallel change over. In a parallel changeover, both the manual and computer-based systems operate simultaneously for a period. This method reduces risks by allowing errors in the new system to be identified and corrected without interrupting operations, making it ideal for transitioning to a computer-based accounting system.
- Tags: Accounting Systems, Change Management, IT Audit, System Transition
- Level: Level 3
- Topic: Audit of IT Systems and Data Analytics
- Series: NOV 2011
- Uploader: Dotse