Smith Corporation has numerous customers. A customer file is kept on disk. Each customer file contains a name, an address, a credit limit, and an account balance. The auditor wishes to test this file to determine whether credit limits are being exceeded. The best procedure for the au- ditor to follow would be to

a. Develop test data that would cause some account balances to exceed the credit limit and determine if the system properly detects such situations.

b. Develop a program to compare credit limits with account balances and print out the details of any account with a balance exceeding its credit limit.

c. Request a printout of all account balances so that they can be manu- ally checked against the credit limits.

d. Request a printout of a sample of account balances so that they can be individually checked against the respective credit limits.