美国CPA模拟习题：信息系统和通信系统设计和其他因素（二）

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

Which of the following statements is not correct for segregation of duties in an IT environment?

a.Segregation of duties in an IT environment normally revolves around granting and/or restricting access to production data and/or production programs.

b.The duties of system analysts and application programmers should never be combined.

c.Segregation of duties in an IT environment is defined as dividing responsibilities for different portions of a transaction among several different people.

d.The IT department is a support group in that it normally does not initiate or authorize transactions.

Explanation

Choice"b"is correct as it is the only incorrect statement.The duties of system analysts and application programmers can be, and often are,combined.The duties of system programmers and application programmers should not be combined.

Choice"d"is incorrect because the statement is true.The IT department is a support group that normally does not initiate or authorize transactions.

Choice"a"is incorrect because the statement is true.Segregation of duties normally revolves around granting and/or restricting access to production programs and/or production data.

Choice"c"is incorrect because the statement is true.Segregation of duties in an IT environment is defined as dividing responsibilities for different portions of a transaction among several different people.