Image processing can be used to convert paper documents into electronic images. Which of the following concepts distinguishes the retention of computerized audit documents from the traditional hard copy form?

a.Analyses, conclusions, and recommendations are filed on electronic media and are therefore subject to computer system controls and security procedures.

b.Evidential support for all findings is copied and provided to local management during the closing conference and to each person receiving the final report.

c.Computerized data files can be used in computer audit procedures

d.Audit programs can be standardized to eliminate the need for a preliminary survey at each location