Which of the following factors is most likely to lead to more extensive use of concurrent auditing techniques within an organization?

a. Application systems have been programmed in high-level languages rather than low-level languages

b. The concurrent auditing techniques have been requested by the organization's external auditors rather than its internal auditors

c. More application systems are being developed that include automatically generated transactions

d. The audit staff is not employing other forms of computer-assisted evidence-collection tools