Which of the following control procedures most likely could prevent computer personnel from modifying programs to bypass computer controls?
A)Periodic management review of computer utilization reports and systems documentation.
B)Separation of duties for computer programming and computer operations.
C)Participation of user department personnel in designing and approving new systems.
D)Physical security of computer facilities in limiting access to computer equipment.

Question

Quizplus · Accepted Answer

Separation of duties is a control procedure that ensures that no one person has complete control over a process. In the context of computer systems, separating the programming and operations functions helps prevent computer personnel from modifying programs to bypass computer controls, as the programming personnel do not have control over the operations personnel's actions. Consequently, choice B is the most suitable control procedure to prevent computer personnel from modifying programs to bypass computer controls.

Which of the Following Control Procedures Most Likely Could Prevent