Which one of the following statements is correct in relation to evidence-gathering in an e-commerce environment?
A. It is not necessary to evaluate controls in an e-commerce environment.
B. The auditor is not likely to use computer-aided audit techniques in an e-commerce environment.
C. The need for computer-aided audit techniques is likely to increase in line with the level of integration of e-commerce systems.
D. The auditor will have to undertake increased substantive testing because of a lack of controls in an e-commerce environment