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Risk of "Data integrity" in an automated environment is BEST addressed by:
AReplacing ERP with packaged software
BMandatory firewall logs
CCombination of GITC and application controls
DAnnual hardware refresh
Answer & Solution
Correct answer: D. Annual hardware refresh
1. Data integrity requires both pervasive (GITC) and process-level (application) controls.
2. Edit checks, validations and access controls together preserve integrity.
3. Hardware refresh or firewall logs alone are insufficient.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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