Certified Information Systems Auditor (CISA) — Question 576

The PRIMARY reason for an IS auditor to use data analytics techniques is to reduce which type of audit risk?

Answer options

• A. Technology risk
• B. Inherent risk
• C. Detection risk
• D. Control risk

Correct answer: C

Explanation

The primary aim of using data analytics techniques is to lower detection risk, as these techniques help auditors identify anomalies and issues that might not be evident through traditional methods. Inherent risk refers to the susceptibility of an account balance or class of transactions to misstatement, while control risk relates to the effectiveness of internal controls, neither of which are directly mitigated by data analytics.