An Internal Auditor Obtains Spreadsheets Created by the Finance Department

An internal auditor obtains spreadsheets created by the finance department of an organization. The internal auditor contacts a third party about the source data that was utilized to create the spreadsheets before going on to perform a ratio analysis and a comparison of budget versus actual data. What is the most likely reason that the internal auditor involved a third party before performing further analysis?

A) To determine if a later re-performance for testing mechanical accuracy would be possible.
B) To confirm that the spreadsheets could be used as a source of analytic data.
C) To determine what future usage limitations the spreadsheets might have.
D) To obtain a reliable verification about the accuracy of the source data.