If a company uses a sophisticated IT system, the basic attributes of internal control are the same as under a manual system.

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Quizplus · Accepted Answer

The basic attributes of internal control, such as authorization, segregation of duties, recording and documentation, and monitoring, are the same whether a company uses a manual or sophisticated IT system. The only difference is that in a sophisticated IT system, the controls may be automated, and the controls over the development and maintenance of the system itself may need to be strengthened.

If a Company Uses a Sophisticated IT System, the Basic