The role of the accountant/internal auditor in the conceptual design phase of the Systems Development Life Cycle includes all of the following except

A. the accountant is responsible for designing the physical system
B. the accountant is responsible to ensure that audit trails are preserved
C. the internal auditor is responsible to confirm that embedded audit modules are included in the conceptual design
D. the accountant is responsible to make sure that the accounting conventions that apply to the module are considered by the system designers

Answer: A