Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?

Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?
A . The auditor must test many transactions with the same condition in order to achieve assurance that the condition is being detected.
B . Conditions that were not specifically considered by the auditor may go untested.
C . The approach requires the creation of "dummy companies," possibly destroying or altering actual company data in the process.
D . Inclusion of atypical data in the test data may cause errors to be noted on the exception report.

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Answer: B