Which of the following is the GREATEST risk to the effectiveness of application system controls?

A.
Removal of manual processing steps

B.
inadequate procedure manuals

C.
Collusion between employees

D.
Unresolved regulatory compliance issues

Explanation:

Collusion is an active attack that can be sustained and is difficult to identify since even wellthoughtout application controls may be circumvented. The other choices do not impact welldesigned
application controls.