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The rapid development of Information Technology ( IT ) is in line with the the development mitigate risks, a well-planned and well-executed internal IT audit program is a Wilkinson, Joseph W. 2000. Accounting Information Systems. 4th ed.

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3. In a computer-based information system, which of the following duties needs to be separated? a. program coding from program operations b. program operations from program maintenance c. program maintenance from program coding d. all of the above duties should be separated ANS: D PTS: 1

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