Which of the following should be of MOST concern to a risk practitioner reviewing the system development life cycle (SDLC)?
Which of the following should be of MOST concern to a risk practitioner reviewing the system development life cycle (SDLC)?
Segregation of duties controls are critical for preventing fraud, unauthorized access, and errors by ensuring that no single individual can execute a critical process from beginning to end without oversight. Overriding these controls during any phase, including user testing, poses a significant risk to the integrity, security, and reliability of the system being developed. Such a scenario can lead to unauthorized or inappropriate actions being taken, potentially compromising the system’s security and functionality. Hence, this should be of the most concern to a risk practitioner reviewing the system development life cycle.
A. Segregation of duties controls are overridden during user testing phases Segregation of duties controls are critical for preventing fraud and errors by ensuring that no single individual has the ability to execute a critical process from beginning to end without oversight. Overriding these controls during user testing phases could potentially lead to unauthorized or inappropriate actions being taken, increasing the risk of fraud, errors, or data breaches. Therefore, a risk practitioner would be particularly concerned if segregation of duties controls were compromised during any phase of the SDLC, as it could introduce significant risks to the development process and the resulting system
Segregation of duties controls are overridden during user testing phases: This is the most concerning issue for a risk practitioner because segregation of duties (SoD) is a critical internal control designed to prevent conflicts of interest and reduce the risk of errors and fraud. Overriding these controls during any phase of the SDLC, including user testing, can lead to significant risks such as unauthorized access, manipulation of data, and lack of accountability. This concern directly impacts the integrity, security, and reliability of the system being developed.