Certified Information Systems Auditor (CISA) — Question 864

Which of the following is the PRIMARY way in which data analytics tools increase audit quality and execution efficiencies?

Answer options

• A. Enabling the evaluation of data within IT systems to allow full population testing
• B. Facilitating access to confidential client data for analysis
• C. Providing a narrowed risk focus for more targeted testing procedures
• D. Detecting certain types of fraud in order to predict future fraud scenarios

Correct answer: A

Explanation

The correct answer, A, highlights that data analytics tools enable thorough testing by evaluating all data within IT systems, which is essential for comprehensive audits. Options B, C, and D, while relevant to data analytics, do not primarily address how these tools enhance overall audit quality and efficiency.