美國CPA模擬習題：信息系統(tǒng)和通信系統(tǒng)設計和其他因素（二）

為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。

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.