Which of the following is a significant difference between the test data approach and an integrated test facility (ITF)? Select one: A. The auditor establishes a dummy entity on the clients system for the ITF approach while a dummy entity is not required for the test data approach. B. Test data techniques test general controls while ITF techniques test application controls C. ITFs are processed on a live run basis while test data can only be processed on a test run basis D. ITF techniques test programmed application controls while test data techniques test both programmed and non-programmed application controls