During its preliminary review of the financial statements of Barton, Inc., Simon and Associates, CPA discovered a lack of proper segregation of duties between the programming and operating functions in Barton’s data center. They discovered that some new systems development programmers also filled in as operators on occasion. Simon and Associates extended the internal control review and test of controls and concluded in its final report that sufficient compensating general controls provided reasonable assurance that the internal control objectives were being met.
Required:
What compensating controls are most likely in place?