Auditors of ERP systems

a. need not be concerned about segregation of duties because these systems possess strong computer controls.

b. focus on output controls such as independent verification to reconcile batch totals.

c. may be concerned that the data in the data warehouse is too clean and free from errors.

d. do not see the data warehouse as an audit or control issue at all because financial records are not stored there.

e. need not review access levels granted to users since these are determined when the system is configured and never change.