Final answer:
The correct answer is B. Segregation of duties between the programmer and operating systems and compilers.
Step-by-step explanation:
The correct answer is B. Segregation of duties between the programmer and operating systems and compilers. This control is part of a control framework that provides reasonable assurance of preventing computer fraud. Segregation of duties ensures that no single individual has complete control over the entire system, reducing the risk of unauthorized access or abuse of privileges.
For example, if a programmer has access to both the operating system and the compiler, they could potentially introduce malicious code into the system without detection. By separating these duties, it becomes more difficult for an individual to exploit vulnerabilities in the system.
The other options listed - user testing of new applications during systems development, distinguishing between production programs and test programs, and segregation of duties between the application programmer and the program librarian - are all controls that help prevent computer fraud and are part of a comprehensive control framework.
The correct answer is B.