A Disadvantage of Using a Systematic Random Selection Procedure Is

A disadvantage of using a systematic random selection procedure is that

A) this type of procedure does not permit the auditor to measure the exposure to sampling risk.
B) this type of procedure does not make all items available for selection.
C) this type of procedure requires that the population be arranged in a random order.
D) this type of procedure provides the auditor with a higher level of exposure to nonsampling risk compared to other selection procedures.