The Impact of Data Migration on Audit Reliability: Lessons from Large Conglomerate Migrations

Authors: Shiksha Rout

DOI: https://doi.org/10.5281/zenodo.14040173

Short DOI: https://doi.org/g8p586

Country: India

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Abstract: The Data migration in large conglomerates, especially during transitions between Enterprise Resource Planning (ERP) systems, plays a critical role in maintaining audit reliability. With data volumes growing exponentially and systems becoming more complex, ensuring that migrated data remains complete, accurate, and reliable is essential to safeguarding the integrity of financial and operational reports. This paper examines the key challenges and lessons learned from auditing data migrations in large corporate environments. Major risks include data loss, transformation inaccuracies, and mapping errors, each of which can significantly impair audit reliability. Through case studies and expert insights, this paper highlights the importance of defining robust data governance frameworks, validating data integrity at multiple stages, and implementing automated validation tools to mitigate migration risks. The adopting standardized audit processes and working closely with cross-functional teams, auditors can help ensure that the migrated data aligns with organizational compliance and reporting requirements. Ultimately, these lessons underline the need for advanced data validation techniques and proactive risk management practices in the auditing of large-scale ERP migrations, providing a pathway to reliable financial and operational continuity

Keywords: Data migration, audit reliability, ERP systems, data integrity, conglomerate data migrations, data governance, audit processes, data validation, risk management

Paper Id: 231512

Published On: 2022-05-17

Published In: Volume 10, Issue 3, May-June 2022

Cite This: The Impact of Data Migration on Audit Reliability: Lessons from Large Conglomerate Migrations - Shiksha Rout - IJIRMPS Volume 10, Issue 3, May-June 2022. DOI 10.5281/zenodo.14040173

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