A. It is essential that any and all changes in applications programs have the authorization and approval of management.

B. Provisions exist to ensure the accuracy and integrity of computer processing of all files and reports.

C. Programmers are the individuals who write, test and document the systems. However, once a program has been written, tested and documented, the programmer should have no further access to the program or to the data files. If any change is necessary, management should authorize and approve the change.

D. g., passwords and restricted rights, represent good internal control, not a lack of internal control.