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Definition of "Concentration of programs and data"

Transaction and master file data (e.g. pay rates, approved suppliers lists etc.) may be stored in a computer readable form on one computer installation or on a number of distributed installations. Computer programs such as file editors are likely to be stored in the same location as the data. Therefore, in the absence of appropriate controls over these programs and utilities, there is an increased risk of unauthorised access and alteration of financial data.

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