The Committee on Information Technology of the Institute of Chartered Accountants of India has issued a technical guide on IT Migration Audit. We are pleased to have been involved in this initiative of the Institute. We thank the Institute for acknowledging the contribution of the Qadit team comprising of CA N Venkatakrishnan (Special Invitee of the Committee on Information Technology of the Institute of Chartered Accountants of India), CA Mahesh Balan, CA V Vijayakumar, CA N Swameshwar and CA Suresh Rangarajan in the Preface of the publication.
The salient features of the technical guide are:
1. Migration Lifecycle
2. Objectives of Migration Audit
3. Pre and Post Migration Audit
4. Audit procedures for the following migration events
a. Data Centre Migration
b. Database Migration
c. ERP Migration
d. E-Mail Migration
e. Server Hardware Migration
f. Operating System Migration
The guide also provides case studies on migration in a bank and SAP migration. Sample checklists of bank branch level CBS migration audit and database migration audit are also included in the guide which has been written in lucid, simple and compact format. The audit procedures and checklists given in this technical guide are baseline procedures which the auditors can improve upon based on the actual environment.
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