Which of the following is considered the MOST significant advantage of implementing a continuous auditing approach?
A. It can improve system security when used in time-sharing environments that process a large number of transactions.
B. It can provide more actionable audit results because of the increased input from management and staff.
C. It can identify high-risk areas that might need a detailed review later.
D. It can significantly reduce the amount of resources necessary for performing the audit because time constraints are more relaxed.
Answer: A. It can improve system security when used in time-sharing environments that process a large number of transactions.
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