1. A computer system for analyzing and transforming computer source code, the system comprising: a memory, storing computer executable instructions; and a processor operatively coupled to said memory and configured to execute the instructions to perform the following steps: analyze at least one source code file that processes character text data in an original format for compliance with a target format, wherein the target format is a locale neutral encoding format that is selected based upon a first estimation of the source code file's compliance with one or more locale neutral encoding formats and a second estimation of encoding conversions required to achieve compliance with the one or more locale neutral encoding formats; analyze image files referenced by the source code file, wherein text embedded in an image file is detected and flagged; and transform the source code from the original format to the target format.