IIA Data Analytics Certificate

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An internal auditor is preparing to use an ADA to analyze payroll data for a large multinational corporation. The data is extracted from multiple, disparate HR systems from different countries. Which of the following is the most critical first step in assessing the data's reliability?

Performing a proof of completeness by reconciling the total record count to employee headcount reports. Analyzing the metadata to understand the data definitions, formats, and sources across the different systems. Running a profiling script to identify outliers and anomalies in pay rates and hours worked. Vouching a sample of high-risk payroll transactions to supporting documentation like employment contracts.

Correct Answer:

Analyzing the metadata to understand the data definitions, formats, and sources across the different systems.

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