Which one of the following is NOT an audit objective associated with PC security?

a. Verify that controls are in place to protect data, programs, and computers from unauthorized access, manipulation, destruction, and theft.

b. Verify that backup procedures are in place to prevent data and program loss due to system failures, errors, and so on.

c. Verify that adequate supervision and operating procedures exist to compensate for lack of segregation between the duties of users, programmers, and operators.

d. All the revenue transactions are recorded electronically.

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