(a) The requirement is to identify a characteristic that
distinguishes computer processing from manual processing.
Answer (a) is correct because the high degree of accuracy of
computer computation virtually eliminates the occurrence of
computational errors. Answer (b) is incorrect because errors or
fraud in computer processing may or may not be detected, depending
upon the effectiveness of an entity’s internal control.
Answer (c) is incorrect because a programming error will result
in a high level of systematic error in a computerized system and
therefore, such errors may occur in either a manual or a computerized
system. Answer (d) is incorrect because most computer
systems are designed to include transaction trails.