Sunmatics started out as a small manufacturing firm producing solar energy equipment. With the impending shortage of energy in some countries and greater environmental concerns, demand for its production has grown. The company has trebled in size over a period of five years.

Because of problems experienced with inventory control, a computer system has been designed to facilitate reordering and control over inventory. About 800 components are currently used in the various solar energy equipment manufactured. Currently, inventory records are maintained on bin cards. Inventory levels constantly change as production workers obtain components for their needs.

Required. The systems development team is meeting to consider changeover procedures for the inventory file. You are the internal auditor participating in the systems development effort. How would you recommend the file changeover be accomplished? In particular, what controls would you recommend be set up to maintain data integrity during changeover?