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B is corrent because computer operators who have access to detailed program listings have the opportunity to modify the programs.
A is incorrect because computer programmers should write and debug programs which perform routines designed by the systems analyst in order to strengthen controls in a computer system.
C is incorrect because the control group should be responsible for the distribution of all computer output to strengthen controls in a computer system.
D is incorrect because the computer librarian should maintain custody of program instructions and detailed listings to strengthen controls in a computer system.