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

Multiple Choice

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.