❑ Parallel Conversion • In parallel conversion, the old system is used along with the new system for a predetermined period of time. • This duplication minimizes risk because if the new system fails, operations are not stopped and no damage is caused to the organization. • However, parallel conversion is costly because of the expenses, especially labor costs, associated with running two systems. • It is also labor intensive because users must enter data twice, into the new and old systems. • By and large, parallel conversion is rarely used nowadays. When it is, parallel conversion is used for internal applications used only by employees, not customer or business partners.