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CISA · Question #83

Which of the following should be of GREATEST concern to an IS auditor when using data analytics?

The correct answer is A. The data source lacks integrity. When performing data analytics, the most significant concern for an IS auditor is the integrity of the data source, as compromised data invalidates any analysis.

Submitted by yousef_jo· Apr 18, 2026Information System Auditing Process

Question

Which of the following should be of GREATEST concern to an IS auditor when using data analytics?

Options

  • AThe data source lacks integrity
  • BThe data analytics software is open source
  • CThe data set contains irrelevant fields
  • DThe data was not extracted by the auditor

How the community answered

(17 responses)
  • A
    76% (13)
  • B
    12% (2)
  • C
    6% (1)
  • D
    6% (1)

Why each option

When performing data analytics, the most significant concern for an IS auditor is the integrity of the data source, as compromised data invalidates any analysis.

AThe data source lacks integrityCorrect

If the data source lacks integrity, meaning the data is inaccurate, incomplete, or unreliable, any analysis performed on it will produce flawed or incorrect results, making the audit findings unreliable and potentially misleading. Data integrity is foundational for valid data analytics.

BThe data analytics software is open source

The open-source nature of data analytics software does not inherently mean it is unreliable or a greater concern than data integrity, as many robust open-source tools exist and are subject to peer review.

CThe data set contains irrelevant fields

Irrelevant fields in a data set might make analysis more complex or inefficient, but they do not fundamentally undermine the reliability of the valid data that is present.

DThe data was not extracted by the auditor

While auditors often prefer to extract data themselves for control, if the data extraction process is validated and reliable, not personally extracting the data is less of a concern than the integrity of the data itself.

Concept tested: Data analytics audit concerns

Topics

#Data Integrity#Audit Evidence Reliability#Data Analytics (CAATs)

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