Which of the Following Factors Would Most Likely Influence an Auditor's

Which of the following factors would most likely influence an auditor's consideration of the reliability of data when performing analytical procedures?

A) Whether the data were developed in a computerized or a manual accounting system.
B) Whether the data were prepared on the cash basis or in conformity with GAAP.
C) Whether the data were developed under a system with adequate controls.
D) Whether the data were processed in an online system or a batch entry system.