Certified Information Systems Auditor (CISA) — Question 43

A data analytics team has developed a process automation bot for internal audit that scans user access to all servers in the environment and then randomly selects a sample of new users for testing. Which of the following presents the GREATEST concern with this approach?

Answer options

• A. The bot can only select samples from the current period.
• B. Auditor judgment is removed from the process.
• C. Evidence of population completeness is not maintained.
• D. Data must be validated manually before being loaded into the bot.

Correct answer: C

Explanation

The greatest concern is that evidence of population completeness is not maintained, which could lead to incomplete or biased sampling. The other options, while they may present challenges, do not undermine the integrity of the audit process as significantly as the lack of population completeness does.