22. Which of the following is most true in relation to general and application controls?

a. The difference between test data and an integrated test facility is that test data is run on the auditor's system where as the ITF is run on the client's system

b. A typical general control is a reasonableness input test and a typical application control is segregation of duties

c. General controls are more likely to be tested via inspection or observation whereas application controls are more likely to be tested via CAATs

d. If application controls turn out to be unreliable then detection risk will increase