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An auditor obtains a data file of all purchase orders (POs) directly from the client's production ERP system via read-only access. The client's IT general controls are known to be strong. From a data reliability perspective, this data is generally considered more reliable than a spreadsheet of POs provided by the purchasing manager because:

The purchasing manager may have a vested interest in the data's presentation. Direct extraction from the source system with strong controls reduces the risk of undetected alteration. The ERP system automatically formats the data for easy import into ADA tools. Spreadsheets are inherently more prone to data corruption than ERP system files.

Correct Answer:

Direct extraction from the source system with strong controls reduces the risk of undetected alteration.

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