Which of the following is not considered a cause for information risk?

A.Management's geographic location is far from the source of the information needed to make effective decisions.

B.The information is collected and prepared by persons who use the information for very different purposes.

C.The information relates to business activities that are not well understood by those who collect and summarize the information for decision-makers.

D.The information has been tested by internal auditors and a CPA firm.