Which of the following is a drawback of testing methods like this?

Is the documentation easily accessible to an persons who need in to perform their job?

Which of the following is a drawback of testing methods like this?
A . They ore kitted as they do not allow the auditor to test many controls.
B. They do not highlight control gaps
C. They are not useful for identifying areas on which the auditor should locus.
D. They are limited as there is a risk that management may not answer fairly.

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Answer: D