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 weak controls pertaining to appropriate access, it was noted that there were strong internal controls pertaining to accounts payable and cash disbursements. Should Sam rely on ADA for substantive testing for the valuation of accounts payable?