Question

Since the computer can do many jobs simultaneously, segregation is not as defined as it is in a manual system. How can a computer system be modified to compensate for the lack of segregation of duties?

A) The computer system should be under the direction of the internal audit department.
B) The computer system should be accessible to various competent parties so they can check on each others' work.
C) Strong controls should be built into both the computer software and hardware to limit access and manipulation.
D) Many companies run complete parallel manual and automated accounting systems for a cross check on input and output.

Answer 1

Computer systems can compensate for the lack of segregation of duties through strong software and hardware controls that restrict access and prevent data manipulation.

Step-by-step explanation:

In a computerized system, the lack of segregation of duties typically found in a manual system can be compensated by implementing strong control mechanisms. These controls include building security features into both the computer's software and hardware to restrict unauthorized access and prevent manipulation of data. The correct answer to the question of how a computer system can be modified to compensate for the lack of segregation of duties is C) Strong controls should be built into both the computer software and hardware to limit access and manipulation. Access control mechanisms can include user authentication, authorization levels, and logging and monitoring of activities to ensure that responsibilities are segregated virtually and that checks and balances are maintained to prevent fraud and errors.