Sam, the manager leading the audit of Freedom, a firework manufacturer, wants to utilize audit data analytics (ADA) as a substantive test for the valuation of accounts payable. During the test of controls, although the IT system as a whole had a weak controls pertaining to appropriate access, it was noted that there were strong internal controls pertaining to accounts payable and cash disbursement . Should Sam relay on ADA for substantive testing for the valuation of accounts payable