What Is the Purpose of an Extended Test of the Bank

What is the purpose of an extended test of the bank reconciliation?

A) to verify whether all transactions included in the journals for the last month of the year were correctly allocated to the bank reconciliation
B) to compensate for material weaknesses in internal control with respect to segregation of duties
C) to increase detection risk for the audit of cash
D) to verify whether specific transactions that flowed through the cash account were correctly recorded