AI7.5:
AI 7.5 System and Data Conversion
Control Objective:
Ensure that the organization’s development methods provides for all development, implementation or modification projects, that all necessary elements such as hardware, software, transaction data, master files, backups and archives, interfaces with other systems, procedures, system documentation, etc., be converted from the old system to the new according to a pre-established plan. An audit trail of pre- and post-conversion results should be developed and maintained. A detailed verification of the initial processing of the new system should be performed by the system owners to confirm a successful transition.
Applicability:
- Sarbanes-Oxley
- HIPAA
- GLBA
- PCI
- FISMA
- NIST SP 800-66
- Ditscap
- Control Exception
- User Defined
Risk Association Control Activities:
- 1. Risk: Controls provide reasonable assurance that the systems are appropriately tested and validated prior to being placed into production processes, and associated controls operate as intended and support financial reporting requirements.
- a. SOX.5.2 The conversion of data is tested between its origin and its destination to confirm that it is complete, accurate, and valid.
- a. SOX.5.2 The conversion of data is tested between its origin and its destination to confirm that it is complete, accurate, and valid.
- 1. Risk: Controls provide reasonable assurance that the systems are appropriately tested and validated prior to being placed into production processes, and associated controls operate as intended and support financial reporting requirements.
- 2. Risk: Data from old application may be lost, corrupted, or altered inappropriately.
- a. SOX.6.1.2 Data from prior versions of applications should be converted complete and accurately, without unauthorized changes.
- a. SOX.6.1.2 Data from prior versions of applications should be converted complete and accurately, without unauthorized changes.
- 2. Risk: Data from old application may be lost, corrupted, or altered inappropriately.
Implementation Guide:
Process Narrative
Insert a description of the process narration that is applicable to the existing control statement this narrative refers to.
Process Illustration
Insert a process diagram, flowchart or other visual representation here to illustrate the process narrative.
File:Someimage.jpg
Control Commentary
Insert a description of the control that is applicable to the existing control statement this commentary refers to.
Control Exception Commentary
Insert a description of the control exception that is applicable to the existing control statement this commentary refers to.
Evidence Archive Location
Insert Evidence Description Here.
Control Status and Auditors Commentary
Describe the condition of the applicable control and its effectiveness. Set the color icon to a redlock.jpg, yellowlock.jpg or greenlock.jpg.
File:Redlock.jpg
Remediation Plan
Insert remediation plan, applicability, or any information that indicates what needs to be done.
Supplemental Information:
Implementation guidance
Insert guidance in this section if it helps to elaborate upon the subject matter. Examples of evidence that would help guide the end user is desirable.
--Mdpeters 08:50, 23 June 2006 (EDT)