User access to systems may identify segregation of duties issues. Review of which files can detect problems?

Question

Quizplus · Accepted Answer

The system user access master file would contain information on which users have access to what systems and functions. Reviewing this file can identify any users who have access to functions that should be segregated among different users, indicating a potential segregation of duties issue. The other files listed may contain useful information for other purposes, but would not be as effective in detecting segregation of duties issues.

User Access to Systems May Identify Segregation of Duties Issues