Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 211

When planning an assurance engagement in a sales department, an internal auditor wants to obtain a general understanding of the sales returns statuses by reviewing the sales return files in the IT system. Which of the following competencies is important for the internal auditor to conduct this task?

Answer options

• A. Data analytics.
• B. Risk assessment.
• C. Information gathering.
• D. Organizational behavior awareness.

Correct answer: A

Explanation

Data analytics is crucial for the internal auditor to analyze and interpret the sales return files efficiently. While risk assessment, information gathering, and organizational behavior awareness are important skills, they do not specifically address the need to analyze and derive insights from data, which is the primary focus of this task.