Data analytics setp :Define the problem>>Identify data sources>>Filter and organize data.... So the involved process may be determined at the first step.

The correct answer is A. The auditor is normalizing data in preparation for analyzing it. Normalizing data involves organizing and structuring it to remove any redundancies and inconsistencies, which improves the efficiency and accuracy of the analysis. In this scenario, the auditor is using data analytics to focus on high-risk areas during an engagement. By normalizing the data, the auditor can ensure that it is in a standardized format, making it easier to compare, identify patterns, and draw meaningful insights during the analysis process. For example, if the data includes duplicate records or inconsistent spellings of the same information, normalizing it would involve removing the duplicates and standardizing the format. This allows the auditor to accurately analyze the data and make informed decisions based on the results.

It's C!

I guess the answer is C not A because the purpose is to focus on high-risk area ans so on the process related to high-risk will be identified Eliminating redundancies is a cleaning operation

Because the statement in the question doesn't specify such purpose, I guess.

Why C is not correct ?