Exam CISA topic 1 question 514 discussion

While identifying transactions with no segregation of duties (option B) may be a potential benefit of automating internal controls, it is not typically considered the MAJOR advantage compared to the efficiency gained in testing large volumes of data. Automating internal controls primarily offers significant efficiency gains in testing processes, especially when dealing with large datasets or complex systems. Therefore, option C is the MAJOR advantage of automating internal controls.

C is correct.

The automated internal controll can help review transactions during a business process. Usually not the data is tested, but used to test processes.

C. To efficiently test large volumes of data