Certified Information Systems Auditor (CISA) — Question 819

An IS auditor will be testing accounts payable controls by performing data analytics on the entire population of transactions. Which of the following is MOST important for the auditor to confirm when sourcing the population data?

Answer options

• A. The data analysis tools have been recently updated.
• B. The data can be obtained in a timely manner.
• C. There is no privacy information in the data.
• D. The data is taken directly from the system.

Correct answer: D

Explanation

The most important factor for the auditor is to ensure that the data is sourced directly from the system, as this guarantees its accuracy and integrity. While updating tools, timely access, and privacy concerns are relevant, they do not directly affect the authenticity of the data being analyzed.