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CISA Exam - Question 848


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

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Correct Answer: B

When using data analytics to perform an audit, the IS auditor should first define data needs. This involves understanding the audit objectives and determining the specific data required to achieve those objectives. By defining data needs at the start, the auditor ensures a clear direction for data collection and analysis, thus forming a strong foundation for the entire audit process.

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SwallowsOption: C
May 26, 2024

Once data sources have been identified, the auditor can then proceed with defining testing models (Option A) based on the audit objectives and the nature of the data available. Therefore, identifying data sources (Option C) is the FIRST step in the data analytics process when performing an audit.

SibsankarOption: B
Jun 30, 2024

B is correct answer.

SibsankarOption: B
Jun 30, 2024

By defining data needs first, the IS auditor establishes a clear direction for the entire data analytics process, ensuring they gather the right information, use appropriate techniques, and ultimately derive valuable audit insights.

KAP2HURUFOption: B
Jul 21, 2024

When using data analytics to perform an audit, the IS auditor should first define the data needs. This involves understanding the audit objectives and determining what data is required to meet those objectives. Defining the data needs sets the foundation for the subsequent steps in the data analytics process, as it guides the auditor in identifying which data to collect and how to analyze it.