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:

Vegetated Zone

Areas covered with plants including grasses, trees, and shrubs, often key in preventing erosion and providing habitat.

Adsorption

The process by which atoms, ions, or molecules from a substance (it could be a gas, liquid, or dissolved solid) adhere to a surface of another substance.

Corrosion

The process of degradation of materials, especially metals, due to chemical reactions with their environment, leading to weakening and damage.

Fractures

Breaks, cracks, or splits in bones or geological formations, often resulting from stress or impact.