10 Questions
What is the primary risk associated with the original programmer being assigned maintenance responsibility for a system?
The potential for the programmer to commit program fraud is increased.
What is the primary requirement for the program fraud to work successfully?
The programmer must have exclusive and unrestricted access to the application's programs.
What is the purpose of the fraudulent code that the original programmer may introduce?
To commit an illegal act.
How does the original programmer protect the fraudulent code from detection?
By making the fraudulent code look similar to the legitimate code.
What is the primary risk that the program fraud poses to the organization?
It may lead to financial losses due to the illegal activities.
What is the main challenge faced by auditors in detecting program fraud?
Distinguishing fraudulent code among legitimate code
Why does the original programmer need exclusive and unrestricted access to the application's programs for program fraud?
To prevent fraud from being detected by maintenance programmers
What is the significance of concealing fraudulent code among legitimate code in program fraud?
To make the fraud harder to detect
How does having maintenance responsibility increase the potential for fraud in a system?
It allows for easier access to application programs
What role does control over the situation play in successful program fraud?
It helps in protecting fraudulent code from detection
Test your knowledge on program fraud, which involves making unauthorized changes to program modules for illegal purposes. Understand the risks when the original programmer is also responsible for maintenance.
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