Tired of various audit report comments relating to the manual processes supporting the current payroll application, your client seeks to outsource to a new technology provider but keep the supporting manual processes in$-$house. Which of the following is not a benefit of this strategy?

Question $4$ options:

$1)$

freeing up of computer resources

$2)$

increased internal control

$3)$

reduced costs

$4)$

wider range of benefits