Which of the following most likely represents a weakness in internal con- trol of an IT system?

a. The systems analyst reviews output and controls the distribution of out- put from the IT department.

b. The accounts payable clerk prepares data for computer processing and enters the data into the computer.

c. The systems programmer designs the operating and control functions of programs and participates in testing operating systems.

d. The control clerk establishes control over data received by the IT de- partment and reconciles control totals after processing. p-986