Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 36

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.