31.Which of the following statements accurately describes the impact that automation has on the controls normally present in a manual system?

a.Transaction trails are more extensive in a computer based system than in a manual system because there is always a one-for-one correspondence between data entry and output.

b.Responsibility for custody of information assets is more concentrated in user departments in a computer-based-system than it is in a manual system.

c.Controls must be more explicit in a computer-based system because many processing points that present opportunities for human judgment in a manual system are eliminated.

d.The quality of documentation becomes less critical in computer-based system than it is in a manual system because data records are stored in machine-readable files.