The transfer of accounting data from a manual system to a computer-based system can be verified by
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The transfer of accounting data from a manual system to a computer-based system can be verified by
(a) Parallel running of both systems
(b) Frequent back-ups, with one set of data always kept off-site
(c) Ensuring that the accounting software includes the facility to check that all entries balance
(d) Re-entering all transferred data and comparing with the first-entered set
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