Fraud professionals in the IT audit environment need to be cognizant of the possibility that $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Group of answer choices

IT personnel may not understand accounting standards and terminology

Sophisticated spear$-$phishing attacks may have altered the data in the system

One or more of the IT systems personnel may be colluding with others to commit or conceal fraud.

Ghost IT systems can exist within a company $($much like shell companies$)$ that can be almost impossible to detect