Responsibility and reporting lines cannot always be established when auditing automated systems
since:

A.
diversified control makes ownership irrelevant.

B.
staff traditionally changes jobs with greater frequency.

C.
ownership is difficult to establish where resources are shared.

D.
duties change frequently in the rapid development of technology.

Explanation:

Because of the diversified nature of both data and application systems, the actual owner of data
and applications may be hard to establish.