An IS auditor is reviewing an organization`s sales and purchasing system due to ongoing data quality issues. An analysis of which of the following would provide the MOST useful information to determine the revenue loss? 

Answer options:

A. Correlation between the number of issues and average downtime
B. Cost of implementing data validation controls within the system
C. Comparison of the cost of data acquisition and loss in sales revenue
D. Correlation between data errors and loss in value of transactions

D