A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group.

A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group.

An internal auditor would expect to find all of the following controls within the technology department except:
A . Adequate segregation of duties between data processing controls and file security controls.
B . Documented procedures for remote job entry and for local data file retention.
C . Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
D . Established procedures to prevent and detect unauthorized changes to data files.

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Answer: B