Which of the following control procedures would be least important in preventing computer fraud?

Internal auditors and management have become increasingly concerned about computer fraud .

Which of the following control procedures would be least important in preventing computer fraud?
A . Programme change control that requires a distinction between production programmes and test programmes.
B . Testing of new applications by users during the systems development process.
C . Segregation of duties between the applications programmer and the programme librarian function.
D . Segregation of duties between the programmer and systems analyst.

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Answer: D