Certified Information Systems Auditor (CISA) — Question 417

Which of the following should be of GREATEST concern to an IS auditor planning to employ data analytics in an upcoming audit?

Answer options

• A. There is no documented data model.
• B. Available data is incomplete.
• C. Data fields are used for multiple purposes.
• D. Data is from the previous reporting period.

Correct answer: B

Explanation

The primary concern for an IS auditor is the completeness of the available data, as incomplete data can lead to inaccurate analyses and conclusions. While having no documented data model (A), multi-purpose data fields (C), and using data from previous periods (D) are important, they do not directly compromise the integrity of the audit analysis as significantly as incomplete data does.