5. Which of the examples below provides the most accurate and relevant example of how a management accountant could successfully use artificial intelligence tools to reduce the risk of errors and omissions in the financial reporting process?

A: One tactic that management accountants could employ to reduce the number of errors and omissions would be to focus on integrating increased review processes, by leveraging technology to prevent errors from occurring.

B: Since technology implementation always results in improvements and efficiencies, any steps taken by the management accountant will result in benefits.

C: The best area to focus technology on to improve the financial reporting process is to focus on coordinating with external auditors to uncover existing errors.

D:Errors and omissions will inevitably happen in any reporting and accounting processes, so it will not make any difference what technology is included in the process.