Exam CISA topic 1 question 1003 discussion

Auditors can work with full data

Option D, "Auditors will be able to process 100% of transactions," implies that the introduction of data analysis tools will improve time efficiency and allow more data to be processed, but there is no guarantee that 100% of all transactions will be processed, so this statement is unrealistic. This is the most appropriate and important reason to use data analysis tools to improve the reliability of data.

Using a data analytics tool allows the IS auditor to analyze 100% of the transactions, providing a comprehensive view of the data. This is a significant advantage over traditional auditing methods that may involve sampling. Analyzing the entire dataset helps ensure a more accurate and complete assessment of capital expenditures against repair and maintenance costs, improving the effectiveness and reliability of the audit. The best reason for using a data analytics tool in this context.