Auditors of ERP systems:
a. focus on output controls such as independent verification to reconcile batch totals.
b. need not be concerned about segregation of duties because these systems possess strong computer controls.
c. are concerned that managers fail to exercise adequate care in assigning permissions.
d. need not review access levels granted to users because these are determined when the system is configured and never change.
e. do not view the data warehouse as an audit or control issue at all because financial records are not stored there.