The Data Conversion Framework is a comprehensive tool designed for IT audit professionals, integrating industry standards and best practices to audit system conversions’ reliability. It offers detailed guidelines, normative references, and risk assessment tools to evaluate conversion processes comprehensively. Additionally, this framework supports financial statement audit tasks, aiding accountants in assessing system transitions or conversions. It’s also invaluable for obtaining a quality assurance perspective before a major conversion, providing insights into measures already taken by the project organization to ensure a successful conversion. This makes it an essential resource for ensuring the integrity and reliability of data migration projects and supporting accountancy work in system transition scenarios.