美國CPA模擬習題：信息系統(tǒng)和通信系統(tǒng)設計和其他因素（一）

為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。

Which of the following statements is correct for application programs and application programmers?

a.If programs are developed internally,a small portion of the overall programming budget will normally be devoted to program maintenance.Program maintenance is quite simple if the programs are written using modern programming techniques.

b.Application programmers should be the only ones allowed to test programs before they are released to production.

c.None of the listed statements are correct.

d.Application programmers should be given full write/update access to data in production systems so that data fixes (corrections to production data outside of the normal application programs) can be made quickly with the least amount of paperwork.

Explanation

Choice"c"is correct.None of the statements are correct,making this the only correct choice.

Choice"a"is incorrect.If programs are developed internally,a large portion of the overall programming budget will normally be devoted to program maintenance. Program maintenance is never simple,regardless of how the programs were written. Modern programming techniques may make program maintenance"simpler," but they will not make it"simple."

Choice"d"is incorrect.Application programmers should not be given full write/update access to data in production systems.Generally,programmers should only use test data and should not be allowed to modify programs in a production environment.The programmers deal with the programs, not the data.

Choice"b"is incorrect.Application programmers should be allowed to test the programs that they have written because testing is an integral part of program development.However,before a program is released to production,it should be tested by someone other than the programmer who developed it.