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An IS auditor decides to review a data inventory list captured directly from a system...

An IS auditor decides to review a data inventory list captured directly from a system instead of relying on an interview with the system owner. Which of the following provides the BEST justification for the auditor ' s decision?

A.

Independence of the evidence provider

B.

Qualification of the evidence provider

C.

Reliability of the evidence

D.

Timing of the evidence

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