Final answer:
The subject of this question is Computers and Technology, specifically focusing on different aspects related to information systems.
Step-by-step explanation:
In the given options a, b, c, and d, the subject of the question is Computers and Technology. Specifically, the question is focused on different aspects of information systems in the context of computer science and technology.In cloud computing (option a), the focus is on accessing and storing data and applications over the internet instead of on a local computer or server. Fraud audits (option b) involve examining financial records and transactions to detect and prevent fraudulent activities. Substantive tests (option c) are procedures performed to gather evidence to support the correctness and fairness of financial statements. Tests of controls (option d) are procedures performed to evaluate the effectiveness of internal controls in ensuring the accuracy and reliability of accounting information
Overall, this question pertains to the subject of Computers and Technology, specifically focusing on various aspects related to information systems.The phrase 'These are focuses on the system itself' relates to concepts within the scope of business and auditing. Specifically, the options provided refer to various aspects of business information systems and audit processes. Here's what each term entails:Cloud computing: This is a technology that allows businesses to store and access data and applications over the internet instead of on physical servers or personal computersFraud audits: These are in-depth examinations of financial records to detect instances of fraud within a business.Substantive tests: These are procedures used by auditors to validate the integrity and accuracy of financial statements and transactions.