Which of the Following Policies or Practices Is Most Likely

question 87

Multiple Choice

Which of the following policies or practices is most likely to represent a weakness in internal controls pertaining to an automated data processing system?

• A)Computer operators are denied access to the system/program documentation library
• B)Employees in the data processing department are prohibited from initiating requests for changes to master files
• C)Computer programmers are permitted to operate the computer for regular processing runs which involve programs that they have written
• D)Computer operators who run the programs related to inventory are prohibited from making test counts of goods on hand in order to check the accuracy of the computer inventory files
• E)All corrections of errors in the master file are reviewed and approved by a supervisory-level employee who is independent of the data processing department

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Definitions:

Six Years

A period of time equal to six times the length of one calendar year.

Present Value

The present worth of a future amount of money or series of cash flow at a given return rate.

Payable

This term refers to an amount of money that is due to be paid.

Compounded Annually

Interest on an investment that is calculated once a year, where the interest earned each year is added to the principal.