Hariet Hemingway, CPA has identified an opportunity to use data analytics in her audit program. She remembers from a recent team training session that the data should be relevant and reliable. Her goal is to conclude on the accuracy of the payments made to vendors for the year. Assuming the data is relevant, she has obtained a list of all purchase orders for the past two complete years and is going to verity that none are missing by analyzing the sequential purchase order numbers. She has also obtained the Accounts Payable general ledger balances and will compare these with the purchase order total by month, $($a$)$ which of the following are true regarding her approach to testing?