Accounting using data base management system (dbms) - class-XI

Data can be erased from the computer with no visible evidence.

Because of the lack of an audit trail, computer systems have weaker controls and more substantive testing is required.

Because of the uniform nature of transaction processing, computer systems have strong controls and less substantive testing is required.

The large dissemination of entry points into the computer system leads to weak overall reliance on information generated by a computer.