A Computerized AIS Is Harder to Audit Than a Manual

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

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