An auditor imports a client's purchasing cycle transactions for the purposes of testing authorization controls. Which of the following is true regarding the implementation of this audit data analytic?

A. the use of statistical sampling in the performance of the ADA increases the auditor's confidence.

B. The use of ADA for purchasing transactions often significantly increases audit risk relative to traditional audting procedures.

C. A disadvantage of implementation is the increased costs associated with ADA.

D. Testing can be more efficiently conducted across 100 percent of transactions.