A Computer Operator Is Allowed to Work as a Programmer

question 18

Multiple Choice

A computer operator is allowed to work as a programmer on a new payroll software project.Does this create a potential internal control problem?

• A) Yes, the computer operator could alter the payroll program to increase her salary.
• B) Yes, this is a potential problem unless the computer operator is supervised by the payroll manager.
• C) No, ideal segregation of duties is not usually possible, and operators are often the best at programming changes and updates.
• D) No, as long as the computer operator separately accounts for hours worked in programming and in operations.

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Definitions:

Quality Inspections

The process of reviewing and testing products to ensure they meet the required safety and quality standards.

Machine Setups

The preparation and adjustments made to a machine before starting a production run, including configuration for new products or batches.

Product Costs

The total costs directly tied to the creation of a product, encompassing direct labor, direct materials, and manufacturing overhead.

Period Costs

Expenses that are not directly tied to production activities and are accounted for as expenses in the period they are incurred, such as selling, general, and administrative expenses.