(c) The requirement is to identify the risk that is not
greater in an EFT environment as compared to a manual system
using paper transactions. Answer (c) is correct because per
transaction costs are lower with electronic funds transfer. Answer
(a) is incorrect because this is a major risk factor inherent to
electronic funds transfer (EFT). Answer (b) is incorrect because
this is another inherent risk factor. Answer (d) is incorrect because
this is a critical risk factor.