25,26

25. For auditors, which of the following is not a problem caused by computerization of accounting systems? A. Increase in potential loss from computer fraud B. Errors in computer programs can generate significant problems C. Greater likelihood of errors in calculations D. Visibility of audit trail (log) is diminished 26. Which of the following statements is wrong regarding continuous audit? A. Continuous audit is frequently used to perform substantive tests and is used for testing of controls through transactional-data analysis. B. Technology plays a key role in continuous audit in analyzing trends and patterns of transactions, identifying exceptions and anomalies, and testing controls. C. Testing in continuous audits often consists of continuous controls monitoring and continuous data assurance. D. Continuous audit is used to perform audit-related activities on a continuous basis