Certified Information Systems Auditor (CISA) — Question 726

Which of the following should be of GREATEST concern to an IS auditor when using data analytics?

Answer options

• A. The data source lacks integrity
• B. The data analytics software is open source
• C. The data set contains irrelevant fields
• D. The data was not extracted by the auditor

Correct answer: A

Explanation

The greatest concern is the integrity of the data source, as compromised data can lead to inaccurate results and misinformed decisions. While open source software and irrelevant fields may present challenges, they do not pose as critical a risk to the validity of the analysis as a lack of data integrity. Additionally, if the data was not extracted by the auditor, it raises concerns about control and oversight but is secondary to the integrity issue.