Computerized accounting information systems sometimes combine functions that

would be considered incompatible if performed by a single person. The control risks

that might result from the combination of such functions:

Are minimized through the use of compensating controls.

Are minimized only when employees are completely honest.

Cannot be minimized, even with the use of other controls.

Are minimized through the use of distributed database systems.

Are immaterial and should not be a concern for systems designers and assurance

services providers.