Argot Co., a large, diversified company, has developed a new computer information system. The programming is complete and the applications are ready for implementation. Argot is evaluating four approaches to converting to the new information system.

Which one of the following statements regarding system conversions is accurate?

a) In a direct cutover, the old system is discontinued in stages or phases when the new system is implemented.

b) In a parallel conversion, both the old and new systems operate simultaneously for a certain period of time. All of the companys processing activities are handled independently by both systems.

c) In a modular (pilot-study) changeover, the new system is slowly introduced by gradually taking over the functionality of the old system.

d) In a phased changeover, a specific data process activity (such as batch processing or all inventory transactions) is broken down into smaller units.

You are a consultant hired by management to test the system conversion the company has recently implemented. In your role as a CPA consultant working on ensuring data integrity, which of the following would MOST likely be a consideration in ensuring the system conversion was effective?

a) Provide suggestions on managements conversion plan and ideas to address potential weaknesses.

b) Examine the listing of issues encountered during testing to see how they were resolved. Evaluate whether the response was adequate.

c) Compare data in reports generated right before the conversion to reports generated subsequent to the conversion.

d) Determine whether the implemented system is appropriate to meet the companys needs.