Which of the Following Is Incorrect

Which of the following is incorrect?

A) The focus of stress testing is on the negative outcomes and the ability of an entity to survive these outcomes.
B) Volatility, interest rates, equity markets, commodity markets, credit spreads, and swap spreads are all inputs in stress testing.
C) Stress testing is useful to satisfy regulatory requirements, but is not useful in planning and feedback into the company's strategy.
D) Stress testing depends on good inputs and estimates, the ability to develop plausible and useful scenarios, and modeling tools to analyze risk.