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美國CPA模擬習題：信息系統(tǒng)和通信系統(tǒng)設(shè)計和其他因素（三）
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(wǎng)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 areas of responsibility would normally be assigned to a systems programmer in a computer system environment?
a.Operating systems and compilers.
b.Computer operations.
c.Data communications hardware and software.
d.Systems analysis and applications programming.
Explanation
Choice"a"is correct.This is exactly what systems programmers do;they work with operating systems and compilers,etc.
Choice"d"is incorrect.System programmers seldom,if ever,write applications programs.The skill sets and mindsets of systems programmers and applications programmers are almost completely different,not to mention that systems programmers doing both would violate good internal control principles.
Choice"c"is incorrect because it is not the best answer.Systems programmers could be assigned the responsibility for data communications hardware and software.The data communications software could be part of the operating system,or an adjunct to the operating system.However,the question says "normally."
Choice"b"is incorrect.Systems programmers are not normally responsible for computer operations personnel.
【我要糾錯】 責任編輯：小敏
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