Automated transactions of computer systems have now been rea...

It's quite the other way around, really.

Personal observation is being ditched in favour of help provided by internal auditors to evaluate the effectiveness of their controls based on real-time data.

Questão
Automated transactions of computer systems have now been readily replaced by personal observation.
Transações automatizadas de sistemas de computador já foram prontamente substituídos por observação pessoal.

Texto
Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather tahn personal observation.
Porque os sistemas de computador comumente automatizam operações e tornam a informação prontamente disponível, auditores internos também podem ajudar a gestão de avaliar a eficácia dos seus controles baseados em dados em tempo real, ao invés de observação pessoal.

No- Automated transactions are readily available by those blooming systems and real-time data are the ground work laid out for internal auditors and management to effectively control them.

wrong- unrelated assertive. Personal observation by them is part of the entire procedure, rather than comprising the whole of it.

According the text: the effectiveness of their controls based on real-time data, rather than personal observation.

Good studies!