Which of the following situations would increase the likelihood of fraud?

A.
Application programmers are implementing changes to production programs.

B.
Application programmers are implementing changes to test programs.

C.
Operations support staff are implementing changes to batch schedules.

D.
Database administrators are implementing changes to data structures.

Explanation:

Production programs are used for processing an enterprise’s datA. It is imperative that controls on
changes to production programs are stringent. Lack of control in this area could result in
application programs being modified to manipulate the data.Application programmers are required
to implement changes to test programs. These are used only in development and do not directly
impact the live processing of datA. The implementation of changes to batch schedules by
operations support staff willaffect the scheduling of the batches only; it does not impact the live
datA. Database administrators are required to implement changes to data structures. This is
required for reorganization of the database to allow for additions, modifications or deletions of
fields or tables in the database.