Which of the following is most likely to be a reason for wanting to transfer a file from a mainframe computer to a microcomputer on which generalized audit software resides?

a. Auditors can process the file faster on the microcomputer and thereby achieve audit objectives more efficiently

b. Auditors can exercise better control over use of generalized audit software

c. There is less likelihood that the file will be subject to unauthorized modifications

d. Auditors avoid working with error-prone data format conversions when they work with the file on the mainframe