Exam CISA topic 1 question 1246 discussion

Actual exam question from Isaca's CISA

Question #: 1246
Topic #: 1

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

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

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Suggested Answer: A 🗳️

by KAP2HURUF at Dec. 26, 2023, 12:16 a.m.

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Swallows

10 months ago

Selected Answer: A

Data analysis tools allow us to handle large amounts of data, allowing us to perform analysis on the entire population.

upvoted 1 times

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Rachy

1 year ago

Selected Answer: A

Answer is A.

upvoted 3 times

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While Option A is a valuable capability of data analytics tools and contributes to audit quality by allowing a more comprehensive examination, the PRIMARY way in which these tools increase audit quality and execution efficiencies is often considered to be: C. Providing a narrowed risk focus for more targeted testing procedures The reason for emphasizing Option C as the primary consideration is that it speaks to the ability of data analytics tools to guide auditors in focusing their efforts on areas with higher risks or anomalies. This targeted approach streamlines testing procedures, making the audit process more efficient and effective.

upvoted 2 times

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