CISA Practice Questions - Certified Information Systems Auditor Exam

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An IS auditor is planning to use Computer-Assisted Audit Techniques (CAATs) to test a large dataset. What is the PRIMARY advantage of this approach?

It eliminates the need for management approval It allows testing of 100% of transactions rather than sampling It automatically generates audit findings and recommendations It replaces the need for auditor judgment and experience

Correct Answer:

It allows testing of 100% of transactions rather than sampling

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