An internal control deficiency occurs when computer personnel
A) participate in computer software acquisition decisions.
B) design flowcharts and narratives for computerized systems.
C) originate changes in customer master files.
D) provide physical security over program files.

Question

Quizplus · Accepted Answer

Allowing computer personnel to originate changes in customer master files creates a risk of unauthorized or inaccurate changes. This is a weakness in internal control because it increases the risk of errors or fraud.

Answer options A, B, and D are not internal control deficiencies because they involve appropriate activities for computer personnel to perform as part of their job responsibilities. Participating in software acquisition decisions, designing flowcharts and narratives, and providing physical security over program files are all important components of effective internal control.

An Internal Control Deficiency Occurs When Computer Personnel