Which three items are wrong?

It has been argued that systems-based auditing has a number of benefits:

a. It is positive and forward looking and considers the future strengths of control systems as opposed to isolating and reporting a series of past errors.

b. It promotes participation by involving the client in explaining the system and its objectives.

c. It promotes professionalism by churning out auditors who are experts in basic extensive testing routines.

d. It covers everything by being based on the system in operation.

e. It is constructive in seeking to improve systems.

f. It is preventive and views errors in terms of preventing them in the future rather than listing them for management to reprocess.

g. It can be geared into career development as an experienced systems auditor is able to tackle very complicated operations.

h. It promotes respect by requiring the auditor to understand the systems and the client’s needs.

i. It develops auditors as experts in examining transactions rather than experts in reviewing risk management.

j. There is unlimited potential to extend systems auditing into all organizational activities.

k. Auditors generally find it more interesting with the emphasis away from testing transactions.

l. It can act as a vital aid to management with long-lasting effects in strengthening controls.
m. It can be a very efficient use of audit resources since it looks for causes of problems and not just the consequential errors.
n. Since it is error oriented, it is not therefore seen as negative by management.
o. It is systematic and key areas may be identified and isolated for further attention.
p. It has a wide scope and application and may be used to audit almost anything.