To ensure sound internal control, program coding and program processing should be separated.

Question

Quizplus · Accepted Answer

Separating program coding and program processing helps to ensure that the development or modification of software programs is done independently, which improves the accuracy, completeness, and consistency of the coding process, and reduces the risk of errors or fraud. It also promotes the principle of segregation of duties, which is an important component of an effective internal control system.

To Ensure Sound Internal Control, Program Coding and Program Processing