Final answer:
A computerized AIS is harder to audit than a manual system for all of the following reasons except the volume of transaction records and master file records being larger in computerized systems.
Step-by-step explanation:
A computerized AIS is harder to audit than a manual system for all of the following reasons except:
a) The file information is not human readable
b) The volume of transaction records and master file records is usually much larger in computerized systems than in manual systems
c) An audit trail does not exist in a computerized AIS
d) Computerized systems often use remote real-time data processing, thus complicating the tracing of transaction records to their sources
One reason why a computerized AIS is harder to audit is because the volume of transaction records and master file records is usually much larger in computerized systems than in manual systems. This means that there is a higher volume of data to review and analyze, which can make it more challenging for auditors.