Certified Information Systems Auditor (CISA) — Question 249

Which of the following is the MAJOR advantage of automating internal controls?

Answer options

• A. To enable the review of large value transactions
• B. To help identify transactions with no segregation of duties
• C. To efficiently test large volumes of data
• D. To assist in performing analytical reviews

Correct answer: C

Explanation

The correct answer is C because automating internal controls allows for efficient processing and testing of large data volumes, which is crucial for thorough audits. Options A, B, and D, while beneficial, do not capture the primary efficiency gained from automation in handling large datasets.