hello saurabh
please what is the exact doubt
cannot explain whole answer here through typing
we can clear doubt on this platform , cannot teach through typing 🙂
Below is highlighted text

• The application system processes large volumes of input and produces large volumes of output that make extensive direct examination of the validity of input and output difficult.
• Significant parts of the internal control system are embodied in the computer system. For example, in an online banking system a computer program may batch transactions for individual tellers to provide control totals for reconciliation at the end of the day’s processing.
• The logic of the system is complex and there are large portions that facilitate use of the system or efficient processing.
• Because of cost-benefit considerations, there are substantial gaps in the visible audit trail.