Certified Information Systems Auditor (CISA) — Question 473

An IS audit manager finds that data manipulation logic developed by the audit analytics team leads to incorrect conclusions. This inaccurate logic is MOST likely an indication of which of the following?

Answer options

• A. The team's poor understanding of the business process being analyzed
• B. Incompatibility between data volume and analytics processing capacity
• C. Poor change controls over data sets collected from the business
• D. Poor security controls that grant inappropriate access to analysis produced

Correct answer: A

Explanation

The correct answer is A because a poor understanding of the business process can lead to the development of inaccurate data manipulation logic, resulting in incorrect conclusions. Options B, C, and D focus on technical and procedural issues, which are less likely to directly cause the analytical errors described in the question.