Certified Information Systems Auditor (CISA) — Question 985

When using data analytics to perform an audit, the IS auditor should FIRST:

Answer options

• A. identify testing models
• B. define data needs
• C. identify data sources
• D. prepare the data

Correct answer: B

Explanation

The correct answer is B, as defining data needs is crucial before any other steps can be taken in the audit process. Without a clear understanding of what data is required, the auditor cannot effectively identify data sources or prepare the data. The other options, while important, come after the initial step of defining data requirements.