What mistakes do candidates make on this CPA question?

Classifying software controls as physical.

Area I: Information Systems — CPA Practice Question 65

Q01A CPA is advising a client who is migrating their legacy on-premise ERP system to a cloud-based s...Medium

Q02During a review of a client's cloud governance structure, an auditor notes that the client uses a...Medium

Q03An auditor is evaluating the 'Processing Integrity' principle for a financial institution's loan ...Hard

Q04A company uses a batch processing system to update inventory records overnight. The 'Grandfather-...Hard

Q05During a walkthrough of the change management process, an auditor observes that the 'Developer' r...Medium