IT Can Significantly Impact on an Organisation's Overall Control Risk

Multiple Choice

IT can significantly impact on an organisation's overall control risk. Which of the following risks would NOT be important from an auditing perspective?

A) Use of unreliable information because of processing errors produced by the technology
B) The inability to retrieve important information because of IT systems failure
C) The potential for material misstatement
D) None of the above, i.e., they are all important.