1.Phases of an Audit: Compensating General Controls

During planning phase of a clients financial audit, the CPA firm of Arthur Smith, LLP discovered a lack of segregation of duties between the programming and computer operating functions. As a result, the auditors expanded their Test of Controls phase of the audit. Following their review, the auditors concluded in their final report that sufficient compensating general controls provided reasonable assurance that internal control objectives were being met.

Required

What compensating controls are most likely in place?