Which of the following is not an advantage of a computerized system over a manual system?

A) Transactions are recorded and posted at the same time.
B) Accuracy is usually better with a computerized system.
C) Current balances are always available.
D) Internal controls are optional to the computerized system.

Computerized System

An electronic system that uses computers and software to manage, control, or perform a task or process.

Manual System

A system where operations, transactions or processes are carried out without the use of automated or electronic systems, typically involving physical documentation and human intervention.

Internal Controls

Processes and procedures implemented by a company to safeguard its assets, ensure financial report accuracy, and promote operational efficiency.