Steps for

$12-14$ During the year being audited, the Matthews Corporation changed recording time worked on time sheets to an IT payroll system in which employees record time in and out with magnetic cards. The IT system automatically updates all payroll records. Because of this change

a$.$ A generalized computer audit program must be used.

b$.$ Without paper time sheets, part of the audit trail is altered.

c$.$ The potential for payroll$-$related fraud is diminished.

d$.$ Transactions must be processed in batches.