Roadmap to checking data migration

When management decide to replace an IT system, data will be migrated from the old into the new system. If the data is business-critical, the board will expect assurance that the conversion process will not result in data errors or other problems once the new system goes live. If there are errors, explanations will be sought and heads may roll. What should audit do to ensure there are no data errors in the new system? The options include: (A) Test check data after it has been migrated into the new system. (B) Test check data while it is being migrated into the new system. (C) Review management’s methodology for migrating data and checking the conversion but without testing the data itself. (D) Do nothing and hope for the best. This article describes option (B), which has the two key advantages of providing almost 100% assurance on data integrity AND doing so before the system goes live. This article can also be used as a source of pointers if you opt for options (A) or (C): the techniques are valid, whoever does the checking