Which of the following would be the MOST efficient audit approach, given that a compliance-based approach was adopted in the previous year?

Which of the following would be the MOST efficient audit approach, given that a compliance-based approach was adopted in the previous year?
A . Validate all applications using test data.
B . Interview systems personnel to evaluate all automated controls.
C . Evaluate the controls surrounding changes to programs.
D . Perform a review of significant transactions posted within the system.

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Answer: D