Which of the following represents weak internal control?
A) The design and implementation is performed in accordance with management's specific authorization.
B) Any and all changes in application programs have the authorization and approval of management.
C) Provisions exist to protect data files from unauthorized access, modification, or destruction.
D) Application developers test their own new or modified applications before the applications are implemented.

Question

Quizplus · Accepted Answer

All other options represent strong internal controls, but allowing application developers to test their own applications does not provide sufficient checks and balances to ensure the accuracy and reliability of the application. This could lead to errors or even fraud going undetected.

Which of the Following Represents Weak Internal Control