Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 136

An internal auditor is assigned to perform data analytics. Which of the following is the next step the auditor should undertake after she has ascertained the value expected from the review?

Answer options

• A. Normalize the data
• B. Obtain the data
• C. Identify the risks
• D. Analyze the data

Correct answer: B

Explanation

The next logical step after establishing the expected value from the review is to Obtain the data, as the auditor needs the relevant information to proceed. Normalizing the data, identifying risks, and analyzing the data are subsequent steps that depend on having the necessary data first.