Answers to these questions come from the auditor’s review of systems development and maintenance controls and by reviewing organizational structure. Recall from earlier chapters that duties pertaining to the design, maintenance, and operation of computer programs need to be separated. Programmers who write the original computer programs should not be responsible for making program changes. Also, individuals who operate the computer system should not be involved in systems design, programming, or maintenance activities. Personal relationships (i.e., marriage) between individuals in these incompatible areas may require further investigation.