Migration
Part of Accounting data migration
Keeping an audit record of migration adjustments
Document migration differences, approvals, correction entries and repeated reconciliations so changed figures remain explainable.
Keep a versioned record of every migration difference that changes an approved source figure or the destination ledger. Show what differed, why, who authorised the treatment, which entry implemented it and what the affected reports showed afterwards. A product activity log can show an action without explaining the business decision behind it.
Classify the difference before posting
A renamed or regrouped account may change presentation without changing the underlying amount. A missing transaction, duplicated payment or wrong opening balance may need an accounting correction. Identify which situation applies before changing the ledger.
For each exception, retain the source and destination references, entity, period, account, amount and supporting evidence. Record whether it arose in the old books, transformation file, import or later destination activity. If an approved or lodged period may be affected, ask the accountant or BAS adviser to determine the correction and any reporting implications.
Record the decision and result
Use a controlled register or ticket with a stable adjustment ID.
- The dated source reports and transaction references.
- The expected and observed amounts, difference and cause.
- The proposed treatment, approver, decision date and reason.
- The corrected import, journal or reversal reference, if one is made.
- The affected balance, open-item, bank or GST checks repeated afterwards.
- The final stateresolved, accepted presentation difference or open.
Keep rejected proposals. If the proposed amount or account changes after approval, seek a decision on the revised version.
| Situation | Evidence to retain |
|---|---|
| Opening balance corrected | Earlier approved amount, supporting schedule, replacement decision and new trial balance. |
| Duplicate imported entry | Both destination IDs, the source event, correction decision and affected reconciliation. |
| Historical GST code questioned | Source document, qualified decision and entry actually made. |
| Unpaid invoice changed | Old and new open-item detail and agreement to the control balance. |
Migration Exception Types and Required Evidence
- Opening balance corrected
- Earlier approved amount, supporting schedule, replacement decision, new trial balance
- Duplicate imported entry
- Both destination IDs, source event, correction decision, affected reconciliation
- Historical GST code questioned
- Source document, qualified decision, entry actually made
- Unpaid invoice changed
- Old and new open-item detail, agreement to control balance
Use the product log as supporting evidence
Save a relevant log extract with the decision record if future access to on-screen history is uncertain. Preserve the original source export and pre-correction destination report alongside revised versions. Australian guidance requires relevant business records to be kept in a secure place and protected from change or damage, and it sets out how long to keep records.
Close the exception
After implementation, compare the affected account and control balances with the approved source position and supporting detail. Recheck any bank reconciliation or aged list touched by the change. Where the business’s controls require a separate reviewer, have that person confirm that the posted result matches the approved decision. Close the item when another person can follow the difference from discovery to the final report.
