Ed Proctor, EDP auditor, approached Manfred Davis, manager of data processing, and said, I noted that your
Question:
Ed Proctor, EDP auditor, approached Manfred Davis, manager of data processing, and said, "I noted that your programmers sometimes operate computer equipment. "
"So what?" asked Davis.
"That's contrary to good control procedures, " said Proctor, "and it lays you open to the possibility of manipulation by the programmers."
"Do you have any evidence that there has been any manipulation?"
asked Davis.
"No, " answered Proctor, "and I don't need any. When the operating procedures are unsound — and I consider them unsound if the programmers have unrestricted access to operating equipment — then I'm going to say so."
"But this particular equipment is new," protested Davis. "The programs are extremely complex, and it would throw a monkey wrench into my operations if I couldn't let the programmers use the equipment at times to test their programs."
Required:
What suggestions do you have to resolve this problem?
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