Exam CISA topic 1 question 947 discussion

When using data analytics to perform an audit, the IS auditor should first define the data needs. This involves understanding the audit objectives and determining what data is required to meet those objectives. Defining the data needs sets the foundation for the subsequent steps in the data analytics process, as it guides the auditor in identifying which data to collect and how to analyze it.

By defining data needs first, the IS auditor establishes a clear direction for the entire data analytics process, ensuring they gather the right information, use appropriate techniques, and ultimately derive valuable audit insights.

B is correct answer.

Once data sources have been identified, the auditor can then proceed with defining testing models (Option A) based on the audit objectives and the nature of the data available. Therefore, identifying data sources (Option C) is the FIRST step in the data analytics process when performing an audit.