Answer (B) is correct . Separation of duties is a general control that is vital in a computerized environment. Some separation of duties common in noncomputerized environments may not be feasible in a computer environment. However, certain tasks should not be combined. Systems analysts, for example, should be separate from programmers and computer operators. Programmers design, write, test, and document specific programs required by the system developed by the analysts. Both programmers and analysts may be able to modify programs, data files, and controls and should therefore have no access to computer equipment and files or to copies of programs used in production. Operators should not be assigned programming duties or responsibility for systems design and should have no opportunity to make changes in programs and systems.
Answer (A) is incorrect because Librarians maintain control over documentation, programs, and data files; they should have no access to equipment, but they can assist in data processing operations.
Answer (C) is incorrect because A separate information officer outside of the accounting function would not be as critical a separation of duties as that between programmers and processors.
Answer (D) is incorrect because Programmers usually handle all types of programs.
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