During an integrated audit at a retail bank, an IS auditor is evaluating whether monthly service fees are appropriately charged for business accounts and waived for individual consumer accounts. Which of the following test approaches would utilize data analytics to facilitate the testing?

A. Attempt to charge a monthly service fee to an individual consumer account.
B. Evaluate whether user acceptance testing plans were designed and executed appropriately.
C. Review customer accounts over the last year to determine whether appropriate charges were applied.
D. Compare the system configuration settings with the business requirements document.