A FEW PROCEDURES REGARDING THE AUDIT AND CONTROL OF TRANSFERRING OLD DATA INTO A NEW ACCOUNTANCY INFORMATION SYSTEM
Supp/2008 , p30..41
Author(s):
Gheorghe POPESCU
Veronica Adriana Popescu
Keywords:
Information systems audit, data transfer, audit procedures, data control, audit evidences
Abstract:
Most times, in the maintenance and development phase of an accountancy information system, it becomes necessary to reshape the old system and to adopt a new system or a radically changed new version of it. In the phase of shifting to a new accountancy information system an important step, generating immediate and direct effects over the implementation and exploitation of the new system, is represented by the transfer and adjustement of the old data to the needs of the new system. Several procedures will be provided in the present paper, by means of which the auditor of the accountancy information system can collect the evidences and, grounded on them, can ensure that: all data have been transferred, the old classified lists have been adapted to the new demands, the significance of the new data has been correctly defined and no interpretation ambiguities exist in respect with the old users, and the old data have been re-classified and completed in order to meet all the demands of the new system.
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