Auditors' initial response to computer systems was to audit around the computer. This strategy is least likely

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Auditors' initial response to computer systems was to audit around the computer. This strategy is least likely to be successful in an audit of

(a) a batch processing system for payroll.

(b) a card-based system for inventory.

(c) an on-line system for demand deposit accounts.

(d) a mark-sense document system for utility billing.

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