Detailed Answer
(c) The requirement is to identify the types of controls
with which an auditor would be most likely to be concerned in a
distributed data processing system. A distributed data processing
system is one in which there is a network of remote computer
sites, each having a computer connected to the main computer
system, thus allowing access to the computers by various levels of
users. Accordingly, answer (c) is correct because numerous
individuals may access the system, thereby making such controls
of extreme importance. Answers (a), (b), and (d), while requiring
concern, are normally considered less critical than proper
access controls for this situation.