Encryption helps keep that data safe because no one can access it without the correct password.
Remote data wipe capabilities will be triggered only if the Mobile device is registered to an MDLM system and when it is connected to the internet after it is lost or stolen.

Explanation
The most appropriate testing approach when auditing a daily data flow between two systems via an automated interface is to perform data reconciliation between the two systems for a sample of 25 days. Data reconciliation is a process of verifying that the data transferred from one system to another is complete and accurate, and that there are no discrepancies or errors in the data flow1. Data reconciliation can be performed by using generalized audit software, which is a type of computer-assisted audit technique (CAAT) that allows the IS auditor to perform various audit tasks on the data stored in different file formats and databases2. By performing data reconciliation for a sample of 25 days, the IS auditor can test the reliability and consistency of the data flow over a reasonable period of time, and identify any potential issues or anomalies that could affect the quality of the data or the functionality of the systems.
References
1: Data Flow Testing - GeeksforGeeks 2: Generalized Audit Software (GAS) - ISACA

Role-based access controls the system access by defining roles for a group of users. Users are assigned to the various roles and the access is granted based on the user's role. User-level permissions for an ERP system would create a larger administrative overhead. Fine-grained access control is very difficult to implement and maintain in the context of a large enterprise. Discretionary access control may be configured or modified by the users or data owners, and therefore may create inconsistencies in the access control management.