Question: Auditors' initial response to computer systems was to audit around the computer. This strategy is least likely to be successful in an audit of (a)

Auditors' initial response to computer systems was to audit around the computer. This strategy is least likely to be successful in an audit of

(a) a batch processing system for payroll.

(b) a card-based system for inventory.

(c) an on-line system for demand deposit accounts.

(d) a mark-sense document system for utility billing.

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