During the Current Year Being Audited, Hitech, Inc

Multiple Choice

During the current year being audited, Hitech, Inc. changed from a conventional payroll punch clock to a computerized payroll time system. Factory employees now record time in and out with magnetic cards and the IT system automatically updates all payroll records. Because of this change:

A) the auditor must audit through the computer.
B) internal control has improved.
C) without paper clock cards, part of the audit trail has been altered.
D) the potential for payroll related fraud has been diminished.