Internal control is ineffective when computer programmers:
A) request physical security be provided for program files.
B) design documentation for computerised systems.
C) have access to actual programs used to produce accounting information.
D) participate in computer software acquisition decisions.

Question

Quizplus · Accepted Answer

When computer programmers have access to the actual programs used to produce accounting information, they may be able to manipulate the data to commit fraud, falsify records, or cover up errors. This violates the principle of separation of duties and compromises the internal control system. The other options all relate to positive actions that contribute to effective internal control.

Internal Control Is Ineffective When Computer Programmers