As Part of Assessing the Risk of Material Misstatement,the Audit

As part of assessing the risk of material misstatement,the audit team must assess the control risk in the computerized processing system(s) .Initially,the audit team must identify the overall processing scope of the system(s) ,which would include each of the following considerations except

A) The types of transactions that are processed through the system(s) .
B) The specific control procedures that have been implemented by the client to prevent or detect misstatements that could occur based on the audit team's analysis.
C) The programs and files that are accessed by the system(s) in processing transactions.
D) The type of output that is created as a result of processing transactions through the system(s) .