Before Using Client Data for Audit Data Analytics the Auditor

question 59

Multiple Choice

Before using client data for audit data analytics the auditor needs to consider which of the following?

• A)If the data obtained from the client is complete.
• B)If the data is in a consistent format and whether it needs to be cleaned before it can be used.
• C)Whether the data is relevant and reliable.
• D)All these answer choices are correct.

---

Definitions:

Information-Processing Theories

Theories that liken human cognition to the workings of a computer, focusing on how information is encoded, stored, and retrieved.

Traditional Information-Processing

A cognitive approach that likens the mind to a computer, focusing on how information is processed, stored, and retrieved.

Independent Operations

Tasks or processes that can be carried out without the need for input or interaction from other tasks or systems.

Confabulated "Memories"

False recollections that a person believes to be true, often detailed and vivid, but without actual events to support them.