美国CPA模拟习题：信息系统和通信系统设计和其他因素（四）

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

Which of the following statements is/are correct with respect to segregation of duties in an IT environment?

a.Segregation of duties in an IT environment normally revolves around granting and/or restricting access to production programs and to production data.

b.The IT department is a support group and normally does not initiate or authorize transactions.

c.In general,segregation of duties is defined as dividing responsibilities for different portions of a transaction (authorization,recording,and custody) among several different people or departments.

d.All of the statements are correct.

Explanation

Choice"d"is correct.All of the statements are correct.

The IT department is a support group and normally does not initiate or authorize transactions.When it does initiate or authorize transactions,those transactions normally are for such activities as leasing hardware,paying software license fees,and other IT-related activities.

In general,segregation of duties is defined as dividing responsibilities for different portions of a transaction (authorization,recording,and custody) among several different people or departments.This definition is true in an IT environment or with systems,but it is sometimes harder to accomplish in an IT environment since software may perform many of the functions.

Segregation of duties in an IT environment normally revolves around granting and/or restricting access to production programs and to production data.

Choices"b","c",and"a"are incorrect,per the above explanation.