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C is corrent because transactions that are high-volume and recurring are generally subject to automated controls due to their nature and volume.
A is incorrect because automated controls are more effective for recurring transactions that do not involve a lot of judgment. Note that automated controls may be developed over all these options, but ordinarily they are easier to develop for high-volume and recurring type transactions.
B is incorrect because it is difficult to implement automated controls in areas in which errors are difficult to predict or define.
D is incorrect because it is difficult to implement automated controls in areas in which errors are difficult to predict or define.