What is a common challenge for establishing responsibility and reporting lines during audits of automated systems?

The correct choice highlights a prevalent issue in auditing automated systems: the complexity introduced by shared resources. In many organizations, multiple teams or departments may utilize the same technology or system resources. This shared usage can obscure clear lines of accountability and ownership, making it challenging to determine who is responsible for various aspects of the system’s operation, security, and compliance. When resources are not exclusively owned by one individual or team, identifying who is accountable for maintaining and auditing those resources becomes convoluted.

This lack of clarity can lead to gaps in governance, as it may be unclear who should report issues or findings and who is tasked with addressing them. Therefore, establishing a well-defined responsibility and reporting structure within environments where resources are shared is fundamental to effective audits of automated systems, as it ensures that all parties understand their roles and accountability regarding data integrity and security.