Which statement is incorrect? A. Direct use of external data in the loss distribution approach or internal measurement approach depends on appropriate conditioning of data, such as scaling. B. The quality assurance on the data is provided by an external audit for the internal measurement approach and the loss distribution approach loss data, whereas quality assurance on scorecard data can only be provided by audit committee at a process level. C. The use of external data can be either direct or indirect in the loss distribution approach or the internal measurement approach. D. The need to challenge the scorecard data by using appropriate and sufficient loss data means that the scorecard approach is similarly constrained to a minimum of five years, as with the internal measurement approach and the loss distribution approach.