I'd go with option C. The process owner has the best grasp of the end-to-end process, and the IT team can make sure the test data works with the system. Seems like the most comprehensive approach.
I agree with Vallie, the SME and Business Analyst make the most sense. The development team might be a bit too focused on the technical implementation to really understand the business context.
The SME should definitely be involved in preparing the test data, but I think the Business Analyst needs to be there too. They have a good understanding of the requirements and can help ensure the test data is realistic.
Katy
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