Which of the following strategies will a CPA most likely consider in auditing an entity that processes most of its financial data only in electronic form, such as a paperless system?
A. Continuous monitoring and analysis of transaction processing with an embedded audit module.
B. Extensive testing of firewall boundaries that restrict the recording of outside network traffic.
C. Verification of encrypted digital certificates used to monitor the authorization of transactions.
D. Increased reliance on internal control activities that emphasize the segregation of duties.
Answer: A
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