Question: Matthews Corp. has changed from a system of recording time worked on clock cards to a computerized payroll system in which employees record time in

Matthews 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 computer system automatically updates all payroll records. Because of this change

a. A generalized computer audit program 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.

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