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

question 38

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.

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Definitions:

Strong Presence

The ability to command attention and convey confidence and authority in personal or professional settings.

High Visibility

Refers to the extent to which an individual's actions or performance is noticeable to others, particularly within a work context.

Cross-cultural Factor

Elements that vary between cultures and can influence how people interpret behaviors, communications, and norms.

Information Technology

The use of computers, storage, networking, and other physical devices, infrastructure, and processes to create, process, store, secure, and exchange all forms of electronic data.