Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?

Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?
A . Internal auditors perform reconciliation procedures to support an external audit of financial reporting.
B. Internal auditors perform a systems-focused analysis to review relevant controls.
C. Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan
D. Internal auditors test IT general controls with regard to operating effectiveness versus design

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Answer: C