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.

Question

Quizplus · Accepted Answer

Increased computerization can lead to more individuals, such as information systems personnel, having access to assets, which can increase the risk of fraud.

Which of the Following Best Describes How the Increased Use