IIA-CIA-Part1 Exam Dumps | During an assurance engagement, an internal auditor identified that a developer of the organization's

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Question 266/349

During an assurance engagement, an internal auditor identified that a developer of the organization's enterprise resource planning (ERP) system had intentionally modified the production code to commit a fraudulent transaction. Which control activity should be implemented to prevent such issues in the future?

A. Segregate duties between code development and migrating changes into production.

B. Conduct fraud training for the IT team responsible for the ERP system.

C. Penalize the developer who committed the fraud by terminating employment.

D. Restrict developers' access to the ERP system's test environment.

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