One potential disadvantage of IT systems is the reduction or elimination of source documents, which reduces the visibility of the audit trail.

Question

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With the increased use of IT systems, many transactions are now conducted electronically and original source documents are either eliminated or reduced. This can reduce the visibility of the audit trail, making it difficult to trace the transaction history and verify the accuracy of the data. This can be a disadvantage for auditors who rely on source documents as evidence to support their findings.

One Potential Disadvantage of IT Systems Is the Reduction or Elimination