Why is it important to control and audit input and output values?

A.
Incorrect values can cause mistakes in data processing and be evidence of fraud.

B.
Incorrect values can be the fault of the programmer and do not comply with the due care clause.

C.
Incorrect values can be caused by brute force attacks.

D.
Incorrect values are not security issues.

Explanation:
A: There should be controls in place to make sure the data input into a system and the results generated are in the proper format and have expected values. Improper data being put into an application or system could cause bad output and security issues, such as buffer overflows.