Matthews Corporation has changed from a system of recording time worked on clock cards to an IT payroll system in which employees record time in and out with magnetic cards. The IT system automatically up- dates all payroll records. Because of this change,

a. A generalized computer audit program must be used.

b. Part of the audit trail is altered.

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

d. Transactions must be processed in batches. p-968