CIMA P3 Syllabus C. Internal controls - Systems Development - Notes 19 / 21
The ways in which new systems can be implemented are:
Direct changeover - replacing old with new in one go
Parallel running - running old and new together to highlight problems with the new system
Pilot operation - introducing a new system in one department, branch or subsidiary to assess the new system and how it could be improved
Phased changeover - splitting the new system into elements and implementing one element at a time across the whole organization