Internal control is ineffective when computer programmers:
A) design documentation for computerised systems.
B) request physical security be provided for program files.
C) have access to actual programs used to produce accounting information.
D) participate in computer software acquisition decisions.

Question

Quizplus · Accepted Answer

When computer programmers have access to actual programs used to produce accounting information, they can potentially manipulate the programs to produce incorrect or fraudulent information without detection. This is a violation of the principle of segregation of duties, which is a key component of effective internal control. Designing documentation for computerized systems, requesting physical security for program files, and participating in computer software acquisition decisions do not necessarily lead to ineffective internal control on their own.

Internal Control Is Ineffective When Computer Programmers