Matthew Corp

Multiple Choice

Matthew Corp. has changed from a system of recording time worked on clock cards to a computerized payroll system in which employees record time in and out with magnetic cards. The computerized system automatically updates all payroll records. Because of this change,

A) a generalized computer audit plan must be used.
B) part of the audit trail is altered.
C) the potential for payroll-related fraud is diminished.
D) transactions must be processed in batches.