(d) The requirement is to identify the statement that
represents a disadvantage for an entity that keeps microcomputer-
prepared data files rather than manually prepared files.
Answer (d) is correct because persons with computer skills may
be able to improperly access and alter microcomputer files.
When a system is prepared manually such manipulations may be
more obvious. Answer (a) is incorrect because random error is
more closely associated with manual processing than with computer
processing. Answer (b) is incorrect because comparing
recorded accountability with the physical count of assets should
not be affected by whether a manual or a microcomputer system
is being used. Answer (c) is incorrect because the accuracy of the
programming process is not generally tested when microcomputers