It's B!!!

B is correct

Data analytics allows internal auditors the ability to focus their efforts on those items that have been identified as requiring a higher level of assurance due to higher risk. A proven process for data analytics uses the following five steps. • Define the questions. The first step is to define the potential achievements and the anticipated value the data analyst is trying to attain. One approach to do this is to develop a solid question that needs to be answered. For example, a function of the internal audit may be to determine the locations and parties involved in potential fraud within the organization, so asking “How can we identify where potential fraud is occurring and what parties are involved?” helps establish a solid starting point and provides a base from which multiple sources of data can be pulled.

the answer is B... why many of the suggested answers are wrong?

Now I'm thinking it might be D. It says what's the first step in the "analysis" process. Analysis is the FOURTH step in Data Analytics. In Gleim, it talks about assessing whether the data you gathered is sufficient and to determine whether you need more (i.e., the scope of what you extracted). It such a stupidly written question. I hate how the IIA writes their questions in a cryptic manner. I can't tell whether it's asking about the Data Analytics process as a whole, or the analysis stage/process within the DA process.

It's B. It's a little tricky because it says it's a review of the procurement process, and one of the first steps of procurement analytics begins with data extraction. However, all CIA textbooks basically state that the first step in ANY data analysis process (including procurement) is to define your objective. In data analytics jargon, this is sometimes called the ‘problem statement’.

B is correct