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:

Specific Targets

Clearly defined goals or objectives that are intended to be achieved within a set timeframe.

Collective Identity

A shared sense of belonging to a group that is characterized by common interests, values, traditions, or goals.

Organizational Culture

Organizational culture is a shared set of beliefs and values within an organization.

Shared Actions

Activities undertaken together by a group of people or organizations towards a common goal.