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Question 4: Internal auditors and management have become increasingly concerned about computer fraud.
Which of the following control procedures would be least important in preventing computer fraud?
A. Programme change control that requires a distinction between production programmes and test
programmes.
B. Testing of new applications by users during the systems development process.
C. Segregation of duties between the applications programmer and the programme librarian
function.
D. Segregation of duties between the programmer and systems analyst.
Correct Answer: D
1   2   3   4   5   6   7   8   
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