Which of the following client computer systems generally can be audited without examining or directly testing the computer programs of the system?

a. A system that affects a number of essential master files and produces a limited output.

b. A system that performs relatively uncomplicated processes and produces de¬ tailed output.

c. A system that updates a few essential master files and produces no printed output other than final balances.

d. A system that performs relatively complicated processing and produces very little detailed output.