The auditor is most likely going to perform audit data analytics (ADA) as a substantive test when the auditor has _______.

a. performed tests of controls and concluded that the entity has weak IT controls

b. performed tests of controls and concluded that the entity has strong IT controls

c. confirmed the procedures to be conducted with the internal audit function

d. completed the audit and is ready to issue the audit report Quizlet says the answer is B, but that doesn't really make sense to me.