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ISACA Certified Information Systems Auditor · Isaca
Select one answer.
Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.
B is the correct answer
Makes more sense to be "A", because there are more associated risks, such as unauthorized: 1. Modification of data; 2. Addition of data; and 3. Deletion of data.
Even if manual process is succetible to errors and changes, option B is the actual materialization of it. A is potencial, B is actual. Let's stop assuming many things and go for the real case.