In Evaluating the Validity of Different Types of Audit Evidence

In evaluating the validity of different types of audit evidence, which of the following conclusions is not correct?

A) Recomputation, though highly valid, is limited in usefulness due to its limited scope.
B) The validity of documentary evidence is independent of the effectiveness of the control system in which it was created.
C) Internally created documentary evidence is considered less valid than externally created documentary evidence.
D) The validity of confirmations varies directly with the independence of the party receiving the confirmation.