Choice "B" is correct. Strong, effective internal controls improve the reliability of data.
Choice "d" is incorrect. The type of accounting system used does not affect the reliability of data. Both computerized and manual accounting systems can provide reliable data, as long as there are appropriate controls in place.
Choice "a" is incorrect. The accounting basis used does not affect the reliability of data. Reliable data may be provided regardless of whether the cash basis or accrual basis (GAAP) is used, as long as there are appropriate controls in place.
Choice "c" is incorrect. The type of processing system used does not affect the reliability of data. Both online systems and batch systems can provide reliable data, as long as there are appropriate controls in place.