I'm leaning towards D. Seems like the most logical choice - our internal people should be checking the external data to make sure everything checks out.
I'm going with B. Getting approval from external parties is a good way to verify the data we're working with and make sure our internal controls are working properly.
Option A seems correct to me. Communications from external parties should be able to validate the data we have internally, or at least point out any issues with our internal controls.
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