Answer (B) is correct . The computer operator should not be assigned programming responsibility and have the opportunity to make changes in programs as (s)he operates the equipment. In general, achieving control through separation of duties in the EDP department requires that EDP personnel have no access to assets and that access to computer operation, possession of files, and development of program logic be strictly separated.
Answer (A) is incorrect because Combining the duties of project leaders and programmers affords less opportunity to commit irregularities than combining programming and computer operation, although separation of these duties might enhance control.
Answer (C) is incorrect because Combining the duties of management and users affords less opportunity to commit irregularities than combining programming and computer operation, although separation of these duties might enhance control.
Answer (D) is incorrect because Combining the duties of programmers and systems analysts affords less opportunity to commit irregularities than combining programming and computer operation, although separation of these duties might enhance control.
|
