Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?

A. The auditor must test many transactions with the same condition in order to achieve assurance that the condition is being detected.

B. Conditions that were not specifically considered by the auditor may go untested.

C. The approach requires the creation of “dummy companies,” possibly destroying or altering actual company data in the process.
D. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.