Certified Information Systems Auditor (CISA) — Question 19

Internal audit is conducting an audit of customer transaction risk. Which of the following would be the BEST reason to use data analytics?

Answer options

• A. Transactional data is contained in multiple discrete systems that have varying levels of reliability.
• B. Anomalies and risk trends in the data set have yet to be defined.
• C. The audit is being performed to comply with regulations requiring periodic random sample testing.
• D. The audit focus is on a small number of predefined high-risk transactions.

Correct answer: B

Explanation

Using data analytics is most advantageous in identifying anomalies and trends in the data, which is critical when these patterns are not yet defined. The other options, while valid, do not highlight the unique strengths of data analytics to uncover insights that have yet to be discovered.