Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 71

An internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the data. Which of the following statements is true regarding this scenario?

Answer options

• A. The auditor is normalizing data in preparation for analyzing it.
• B. The auditor is analyzing the data in preparation for communicating the results.
• C. The auditor is cleaning the data in preparation for determining which processes may be involved.
• D. The auditor is reviewing the data prior to defining the question.

Correct answer: A

Explanation

The correct answer is A because normalizing data involves organizing it to eliminate redundancies, making it suitable for analysis. Options B and C are incorrect as they imply different stages of data handling that do not focus specifically on redundancy elimination. Option D is also incorrect since reviewing data precedes defining the question, rather than focusing on the cleanup process.