Matthew Corp. has changed from a system of recording time worked on clock cards to a computerized payroll system in which employees record time in and out with magnetic cards. The computerized system automatically updates all payroll records. Because of this change
a. A generalized computer audit plan must be used.
b. Part of the audit trail is altered.
c. The potential for payroll- related fraud is diminished.
d. Transactions must be processed in batches.