Which of the following policies or practices is most likely to represent a weakness in internal controls pertaining to an automated data processing system?
A)Computer operators are denied access to the system/program documentation library
B)Employees in the data processing department are prohibited from initiating requests for changes to master files
C)Computer programmers are permitted to operate the computer for regular processing runs which involve programs that they have written
D)Computer operators who run the programs related to inventory are prohibited from making test counts of goods on hand in order to check the accuracy of the computer inventory files
E)All corrections of errors in the master file are reviewed and approved by a supervisory-level employee who is independent of the data processing department

Question

Quizplus · Accepted Answer

Allowing computer programmers to operate the computer for regular processing runs, especially with programs they have written, can lead to a lack of segregation of duties. This could potentially allow for unauthorized changes or errors to go undetected.

Which of the Following Policies or Practices Is Most Likely