Which of the Following May Present Itself as the Biggest

Multiple Choice

Which of the following may present itself as the biggest risk to centralizing information responsibilities that were traditionally separate?

A) IT personnel with access to software and master files may misappropriate assets
B) IT personnel with access to software and master files may lack the accounting skills necessary to provide useful information to management
C) IT personnel with access to software and master files may not understand the linkages between general and application controls
D) IT personnel with access to software and master files may not be able to convert the company's operational policies to an IT environment