In a well-designed internal control system, computer operators should not perform computer programming. True or False?

In a well-designed internal control system, computer operators should not perform computer programming. True or False?

• A. True
• B. False
• C. Not specified
• D. Sometimes

Answer: (A)

Separation of duties is a cornerstone of strong internal controls. If the person who operates the computer also writes or changes its software, there’s a built-in opportunity to alter processing, conceal errors, or commit fraud without detection. A well-designed system keeps development and programming activities separate from daily operations and enforces formal change management—requests, approvals, testing in a controlled environment, and audit trails. This ensures that any changes to programs are reviewed and tested before going into production, and that there’s accountability for who makes changes. Because of these protections, computer operators should not perform computer programming. True.

Separation of duties is a cornerstone of strong internal controls. If the person who operates the computer also writes or changes its software, there’s a built-in opportunity to alter processing, conceal errors, or commit fraud without detection. A well-designed system keeps development and programming activities separate from daily operations and enforces formal change management—requests, approvals, testing in a controlled environment, and audit trails. This ensures that any changes to programs are reviewed and tested before going into production, and that there’s accountability for who makes changes. Because of these protections, computer operators should not perform computer programming. True.