Which of the following is not an enhancement to internal control that will occur as a consequence of increased reliance on IT?
A) computer controls replace manual controls
B) higher quality information is available
C) computer-based controls provide opportunities to improve separation of duties
D) manual controls replace automated controls

Question

Quizplus · Accepted Answer

The statement "manual controls replace automated controls" contradicts the statement "increased reliance on IT," which suggests a shift towards more automation and reliance on computer-based controls. Therefore, D is not an enhancement to internal control that will occur as a consequence of increased reliance on IT. A, B, and C are all enhancements that can result from increased reliance on IT.

Which of the Following Is Not an Enhancement to Internal