Therefore, when a new system replaces a prevailing system, the data conversion procedure can be performed and the old system is able to perform the data transfer into a satisfactory format. Maintaining Data Conversion Security and Controls Strict input controls through the conversion procedure and confirm that all system controls are in place and working to protect the data from unauthorized access and to avoid erroneous input. System Change System change is the procedure of implementing the new system and maintaining the old system. Change can be fast or slow, depending on the technique, software and system. The four switching approaches are Direct Cut, Parallel Operation, Pilot Operation, and Phased Operation. Direct Cutover immediately switches from the old system to the new system when the new system becomes operational. Parallel operation presupposes that the old and new information systems function together and fully for a certain period. These are the two most common methods. Phased operation combines direct cutover and parallel operation to reduce risks and