Choice "B" is correct. Computer processing virtually eliminates the occurrence of (random) computational errors normally associated with manual processing. This is a major benefit of computer processing over manual processing.
Choice "a" is incorrect. Depending on human involvement and review, errors or irregularities in computer processing may not be detected quickly.
Choice "d" is incorrect. The potential for systematic errors (e.g., incorrect programming, incorrect data entry) is greater in a computerized system due to reduced human involvement in processing.
Choice "c" is incorrect. Only poorly designed computerized systems provide no audit trail capabilities.