Auditors of ERP systems

a$.$ need not be concerned about segregation of duties because these systems possess strong computer controls

b$.$ are concerned that managers fail to exercise adequate care in assigning permissions

c$.$ focus on output controls such as independent verification to reconcile batch totals

d$.$ do not see the data warehouse as an audit or control issue at all because financial records are not stored there

e$.$ need not review access levels granted to users because these are determined when the system is configured and never change