You are performing an information system audit to evaluate internal controls in Aardvark Wholesalers' (AW) computer system

From an AW manual, you have obtained the following job descriptions for key personnel:
Director of information systems: Responsible for defining the mission of the information systems division and for planning, staffing, and managing the IS department.
Manager of systems development and programming: Reports to director of informationsystems. Responsible for managing the systems analysts and programmerswho design, program, test, implement, and maintain the data processing systems.Also responsible for establishing and monitoring documentation standards.
Manager of operations: Reports to director of information systems. Responsible for management of computer center operations, enforcement of processing standards,and systems programming, including implementation of operating system upgrades.
Data entry supervisor: Reports to manager of operations. Responsible for supervisionof data entry operations and monitoring data preparation standards.
Operations supervisor: Reports to manager of operations. Responsible for supervisionof computer operations staff and monitoring processing standards.
Data control clerk: Reports to manager of operations. Responsible for logging and distributing computer input and output, monitoringsource data control procedures,and custody of programs and data files.

Name two positive and two negative aspects (from an internal control standpoint) of this organizational structure.

1. What is good about this organization structure:

• Systems development and programming are organizationally independent of the operations functions.

• Computer operations organizationally independent of data entry and data control.

2. What is bad about this organization structure:

• The manager of operations is responsible for systems programming, which is a violation of segregation of systems duties.

• The data control clerk is responsible for the file library, which is a violation of segregation of systems duties.