According to 11A guidance on IT, which of the following spreadsheets is most likely to be considered a high-risk user-developed application?

According to 11A guidance on IT, which of the following spreadsheets is most likely to be considered a high-risk user-developed application?
A . A revenue calculation spreadsheet supported with price and volume reports from the production department.
B . An asset retirement calculation spreadsheet comprised of multiple formulas and assumptions.
C . An ad-hoc inventory listing spreadsheet comprising details of written-off inventory quantities.
D . An accounts receivable reconciliation spreadsheet used by the accounting manager to verify balances

Answer: C

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