An auditor's investigation of a company's IT control procedures has disclosed the following four circumstances.Indicate which circumstance constitutes a weakness in internal control.
A) Only one copy of backup files is stored in an off-premises location.
B) Computer operators are closely supervised by programmers.
C) Programmers do not have the authorisation to operate equipment.
D) Computer operators do not have access to the complete run manual.

Question

Quizplus · Accepted Answer

Having computer operators closely supervised by programmers can lead to a conflict of interest and reduce the effectiveness of segregation of duties. Programmers should not have direct control over computer operations to prevent unauthorized changes to programs or data.

An Auditor's Investigation of a Company's IT Control Procedures Has