Answer (D) is correct . A functional separation of EDP activities is necessary. A programmer designs program flowcharts and writes the computer programs as required by the system. Once the program has been debugged and the documentation prepared, the programmer should have no further access to it or to data files. A librarian is responsible for permitting only computer operators, not programmers, to have access to programs.
Answer (A) is incorrect because A basic tenet of internal control is that all activities should be executed in accordance with management’s express or implied authorization.
Answer (B) is incorrect because Effective internal control ensures the reliability of records. A control group (clerk) should perform a continuous review function by supervising and monitoring input, operations, and distribution of output.
Answer (C) is incorrect because Security is a proper concern of internal control. Restricted access and passwords are examples of controls to secure data files.
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