Certified Information Systems Auditor (CISA) — Question 729

An IS auditor has been tasked with analyzing an organization's capital expenditures against its repair and maintenance costs. Which of the following is the BEST reason to use a data analytics tool for this purpose?

Answer options

• A. It reduces the sample size required to perform the audit.
• B. It improves the reliability of the data.
• C. It reduces the error rate.
• D. It enables the auditor to work with 100% of the transactions.

Correct answer: D

Explanation

Using a data analytics tool allows the auditor to examine 100% of the transactions, providing a comprehensive view of the capital expenditures and repair costs. Options A, B, and C may offer benefits but do not match the level of thoroughness and accuracy that analyzing all transactions provides, which is crucial for effective auditing.