Internal audit is conducting an audit of customer transaction risk. Which of the following would be the BEST reason to use data analytics? 

Answer options:

A. Transactional data is contained in multiple discrete systems that have varying levels of reliability
B. Anomalies and risk trends in the data set have yet to be defined
C. The audit is being performed to comply with regulations requiring periodic random sample testing
D. The audit focus is on a small number of predefined high-risk transactions

C