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:

Liability

A responsibility or obligation, legal or financial, that arises during the course of business operations.

Negligent Misconduct

Actions or failure to act that demonstrates a careless disregard for the safety or welfare of others, falling below a standard of care.

Willful Misconduct

Intentional wrongdoing or a reckless disregard for the safety and rights of others.

Internal Revenue Code

The comprehensive set of tax laws in the United States that govern federal tax obligations.