Why is it important to separate systems development (or acquisition)and program maintenance activities from accounting?
A)Accounting personnel have the expertise to evaluate program changes that have been implemented.
B)Custody of media is important to help ensure ongoing operations.
C)This allows accounting to reconcile transaction totals to transaction details.
D)Lack of separation could result in unauthorized changes to programs and systems.

Question

Quizplus · Accepted Answer

Separating systems development and program maintenance activities from accounting helps to prevent unauthorized changes to programs and systems. Accounting personnel do not necessarily have the expertise to evaluate program changes, and custody of media is more related to ensuring ongoing operations. While accounting does reconcile transaction details, this is not the primary reason for separating the activities.

Why Is It Important to Separate Systems Development (Or Acquisition)and