All of the following statements are true regarding system software acquisition, change and maintenance controls EXCEPT

• A :

  these controls relate to computer software that is designed to operate and control the computer hardware and to provide a platform for running application software.

• B :

  these controls address the segregation of duties within the IT department and between IT and user departments.

• C :

  these controls focus on both acquiring new operating systems and ensuring the integrity of operating systems over time .

• D :

  if system software is subject to unauthorized changes or poor maintenance, there is an increased risk that computer application controls will not function as designed.