Which of the following methods is NOT a type of conversion?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

The correct choice identifies "Sequential" as a method that is not a recognized type of conversion in information systems. When systems are replaced or upgraded, several standard conversion methodologies are typically employed to ensure a smooth transition.

Direct conversion refers to the immediate replacement of the old system with the new system, with no overlap. While this method can lead to a quick transition, it poses risks since there is no fallback option should issues arise.

Pilot conversion involves implementing the new system in a small segment of the organization first, allowing for testing and troubleshooting before a full roll-out. This method helps mitigate risk by ensuring that the system works effectively in a controlled environment before wider implementation.

Hybrid conversion combines elements of the direct, pilot, and phased approaches, allowing for a tailored implementation strategy that balances speed and risk management.

In contrast, "sequential" is not commonly classified as a conversion method within the context of systems implementation. Therefore, understanding the distinctions among the recognized methods highlights why "Sequential" does not fit within this context.

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