Which of the Following Best Describes How the Increased Use

Multiple Choice

Which of the following best describes how the increased use of computerization may impact an auditor's assessment of the risk of fraud?

A) Access to assets may be available to information systems personnel as well as to computer users.
B) Computer controls are generally less effective than human review.
C) Overrides of key controls may require less collaboration.
D) Audit trails are less effective.