Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 521

Which of the following would reduce the effectiveness of internal control in an accounting information system?
A) The computer librarian maintains custody of computer program instructions and detailed lists.
B) Computer operators have access to operator instructions and detailed program lists.
C) The control group is solely responsible for the distribution of all computer output.
D) Computer programmers write and debug programs that perform routines designed by the systems analyst.