Systematic versus random errors Reduced segregation of duties Lack of traditional authorization · Unauthorized access Need for IT experience · Loss of data Arens, Loebbecke; Auditing, @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. • Systematic versus random errors • Unauthorized access • Loss of data • Reduced segregation of duties • Lack of traditional authorization • Need for IT experience