FIGURE 11-2 Segregation of IT Duties Chief Information Officer or IT Manager Security Administrator Systems Operations Data control Development Network Databa Librarian Ir Output Systems Programmers Operator Adminis trator Administrator Control nS, Loebbecke; Auditing, @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Chief Information Officer or IT Manager Security Administrator Operations Librarian Systems Development Systems Analyst Programmers Computer Operators Network Administrator Data Control Data Input/Output Control Database Administrator FIGURE 11 - 2 Segregation of IT Duties