Which of the following is an example of a best practice for ensuring separation of duties?

Choosing to separate program developers from testing functions is recognized as a best practice in the realm of ensuring separation of duties. This practice is vital because it helps minimize the risks of errors and fraud. When developers have access to both write and test their own code, there is a higher likelihood that they can overlook vulnerabilities or exploit their own code for malicious purposes. By segregating these roles, an organization can enforce checks and balances, ensuring that code is independently reviewed and tested before it goes into production, thereby enhancing security and integrity.

The other options demonstrate practices that compromise separation of duties, which can lead to increased risks within the organization. For instance, allowing programmers unrestricted access to all data can expose sensitive information and lead to data breaches. Similarly, having application developers directly assist in production roles blurs the lines of responsibility and accountability, while allowing end users to manage server administration can result in a lack of oversight and potential misuse of privileges. Therefore, maintaining clear distinctions between development and testing roles is essential for effective internal controls and risk mitigation in an organization.