When implementing a new computer system, two activities required are (1) Establish controls and (2) Convert data

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When implementing a new computer system, two activities required are
(1) Establish controls and
(2) Convert data files. What is the rationale for performing activity 1 before activity 2?

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Core Concepts Of Accounting Information Systems

ISBN: 9780470507025

11th Edition

Authors: Nancy A. Bagranoff, Mark G. Simkin, Carolyn Strand Norman

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