[Anonymous]

Becker Question –

Which of the following statements is not correct for segregation of duties in an IT environment?

a.

Segregation of duties in an IT environment normally revolves around granting and/or restricting access to production data and/or production programs.

b.

The IT department is a support group in that it normally does not initiate or authorize transactions.

c.

Segregation of duties in an IT environment is defined as dividing responsibilities for different portions of a transaction among several different people.

d.

The duties of system analysts and application programmers should never be combined.

Explanation

Choice “d” is correct as it is the only incorrect statement. The duties of system analysts and application programmers can be, and often are, combined. The duties of system programmers and application programmers should not be combined.

Choice “b” is incorrect because the statement is true. The IT department is a support group that normally does not initiate or authorize transactions.

Choice “a” is incorrect because the statement is true. Segregation of duties normally revolves around granting and/or restricting access to production programs and/or production data.

Choice “c” is incorrect because the statement is true. Segregation of duties in an IT environment is defined as dividing responsibilities for different portions of a transaction among several different people.

My text specifically states that the duties of System Analysts and Computer Programmers (which an Application Programmer falls under) should be segregated. Am I missing something here?

[M.O.D.]

I think the text is wrong. System design and programming can and often are integrated in various jobs. It is the difference between an architect and the house builder. For big jobs they are separate but for small jobs they can be integrated.

The danger begins when those who design/program also have access to transaction data. Then they can manipulate the program to process data in fraudulent ways.

BA Mathematics, UC Berkeley
Certificates in CPA and EA preparation, College of San Mateo
CMA I 420, II 470
FAR 91, AUD Feb 2015 (Gleim self-study)

[Anonymous]

I think you're right- the text must be wrong. I think it should say that system programmers and application programmers should be segregated.

[Author]

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