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How should an internal auditor approach preparing a detailed risk assessment during engagement planning?
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Question 211 - IIA-CIA-Part2 discussion

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Which of the following approaches would best help an internal auditor determine whether a retailer database of 100,000 customers has nay duplicate accounts?

A.
Stratifying the customer information
Answers
A.
Stratifying the customer information
B.
Extracting the customer information
Answers
B.
Extracting the customer information
C.
Filtering the customer information
Answers
C.
Filtering the customer information
D.
Sorting the customer information
Answers
D.
Sorting the customer information
Suggested answer: D

Explanation:

Sorting the customer information is the most effective method for identifying duplicate accounts in a database of 100,000 customers. By sorting the database based on key identifiers such as customer name, address, or email, an internal auditor can quickly identify and review records that appear consecutively and have similar details, which is indicative of potential duplicates. This method is efficient and practical for handling large datasets.

Internal Audit Data Analytics Techniques

Database Management Best Practices

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asked 18/09/2024
Henrik Persson
34 questions
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