Which of the following is not one of the three phases needed when changing an accounting system, either in its entirety or in part?
a. accounting
b. fiduciary
c. operations
d. auditing

According to my research on changing accounting systems, I can say that based on the information provided within the question the only phase that is not necessary is fiduciary. This is because the system is part of the company so you do not need the fiduciaries to be present or part of the change of the system.

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Which of the following is not one of the three phases needed when changing an accounting system, either in its entirety or in part? a. accounting b. fiduciary c. operations d. auditing

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Which of the following is not one of the three phases needed when changing an accounting system, either in its entirety or in part?
a. accounting
b. fiduciary
c. operations
d. auditing