A Computerized AIS Is Harder to Audit Than a Manual

question 39

Multiple Choice

A computerized AIS is harder to audit than a manual system for all of the following reasons except:

• A)The file information is not human readable
• B)The volume of transaction records and master file records is usually much larger in computerized systems than in manual systems
• C)An audit trail does not exist in a computerized AIS
• D)Computerized systems often use remote real-time data processing, thus complicating the tracing of transaction records to their sources