Explanation

Option B goes against the Basel Committee's principles of accuracy and integrity because:

• Basel Committee Principle: Data should be aggregated on a largely automated basis to reduce the risk of errors brought about by human input
• Manual Aggregation Issues: Manual data aggregation increases the probability of human errors, inconsistencies, and data integrity issues
• Best Practice: While some human intervention is necessary for professional judgment, the majority of data aggregation should be automated to ensure accuracy and consistency
• Contrast with Other Options:
  • Option A supports having authoritative data sources (good practice)
  • Option C supports direct access for validation (good practice)
  • Option D supports robust controls (good practice)

Key Takeaway: The Basel Committee emphasizes automated data processes to minimize human error while allowing for necessary professional judgment when required.