Explanation/Reference:
Explanation:
It is not always possible to provide adequate segregation of duties between programming and operations in order to meet certain business requirements. A mitigating control is to record all of the programmers' actions for later review by their supervisor, which would reduce the likelihood of any inappropriate action on the part of the programmer. Choices A, C and D do not solve the problem.

Section: INFORMATION RISK MANAGEMENT
Explanation:
The best strategy for risk management is to reduce risk to an acceptable level, as this will take into account the organization's appetite for risk and the fact that it would not be practical to eliminate all risk. Achieving balance between risk and organizational goals is not always practical. Policy development must consider organizational risks as well as business objectives. It may be prudent to ensure that management understands and accepts risks that it is not willing to mitigate, but that is a practice and is not sufficient to l>e considered a strategy.