In a centralized technology department, the auditor would expect controls over segregation of duties, continuity planning, maintenance agreements, and prevention or detection of unauthorized data file changes.
These controls directly protect centralized processing and accounting information. Documented procedures for remote job entry and local data file retention are less likely to be controls within the centralized technology department because remote job entry and local retention relate more to user departments or local entities submitting data. Internal audit should distinguish central IT controls from local user controls.
Centralized technology environments require strong access controls, file security, change management, backup, disaster recovery, and operational monitoring. The exception is Option B because it is not typically a centralized technology department control.