Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 17

Which of the following most likely represents a weakness in internal control of an IT system?
A) The systems analyst reviews output and controls the distribution of output from the IT department.
B) The accounts payable clerk prepares data for computer processing and enters the data into the computer.
C) The systems programmer designs the operating and control functions of programs and participates in testing operating systems.
D) The control clerk establishes control over data received by the IT department and reconciles control totals after processing.