A company wishes to change from an old computerised system to a new computer based accounting system. Explain how and why both systems should run parallel prior to the change over the new system

Auditing and Assurance Revision Questions and Answers

Why the company should carry out parallel running of the two systems

Parallel running refers to the running of the existing system and the new system concurrently for a period of time before switching to the new account. This is carried out for the following reasons:
– It enables the programmers and the users to review the system, prior to authorisation for full implementation;
– Implementing smooth personal changes and avoiding the problem that key employees might take with them all the knowledge on how the system works.

– Parallel running assists in training the staff on how to operate the system while still having the old system to refer to;
– It helps in testing the system to ensure that the system is fully operational before putting it into full use.



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