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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA BT – FIA FBT › Advantages of manual systems
Dear Sir,
I would like to know the answer for the following question:
Which of the following is an advantage of manual systems?
A. They have fewer errors than automated systems
B. They are easier to audit than automated systems
C. It is easier to correct errors than in automated systems
D. They are more secure than automated systems
Please explain the correct answer with the assumption.
Thanks in advance.
I think it could be B or C. If pushed I would choose B
A is wrong. Manual systems are more prone to error eg on calculating VAT or an invoice value.
B Many people would say that manual systems are easier to audit. Records in computer systems are less visible though specialist computer auditing techniques help.
C Manual system errors are generally easier to correct.
D is wrong. Automated systems can be protected by passwords, back-ups, etc.
Thank you. Sir
