In a small organization, an employee performs computer operations and, when the situation demands, program
modifications. Which of the following should the IS auditor recommend?

A.
Automated logging of changes to development libraries

B.
Additional staff to provide separation of duties

C.
Procedures that verify that only approved program changes are implemented

D.
Access controls to prevent the operator from making program modifications

Explanation:
While it would be preferred that strict separation of duties be adhered to and that additional staff is recruited as
suggested in choice B, this practice is not always possible in small organizations. An IS auditor must look at
recommended alternative processes. Of the choices, C is the only practical one that has an impact. An IS
auditor should recommend processes that detect changes to production source and object code, such as code
comparisons, so the changes can be reviewed on a regular basis by a third party. This would be a
compensating control process. Choice A, involving logging of changes to development libraries, would not
detect changes to production libraries. Choice D is in effect requiring a third party to do the changes, which may
not be practical in a small organization.