IIA Data Analytics Certificate

Question 1

An auditor is using Audit Data Analytics (ADA) to test the completeness of a client's sales transaction data. Which of the following procedures would be most effective for this purpose?

Comparing the sequence of sales invoice numbers in the sales journal to the sequence of shipping document numbers. Matching the total number of sales transactions in the sales ledger to the general ledger control account. Selecting a sample of sales invoices and vouching them to the corresponding shipping documents. Analyzing the data for duplicate sales invoice numbers and investigating any matches found.

Correct Answer:

Comparing the sequence of sales invoice numbers in the sales journal to the sequence of shipping document numbers.

Question 2

When evaluating the reliability of data for use in an ADA, an auditor's assessment is primarily influenced by the:

Size and complexity of the dataset. Auditor's proficiency with the selected ADA tool. Nature and extent of the planned audit procedures. Intended use of the data and the risk associated with its use.

Correct Answer:

Intended use of the data and the risk associated with its use.

Question 3

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.

Question 4

Which of the following attributes is a primary component of data reliability, as defined in an audit context?

Visualization Velocity Completeness Volume

Correct Answer:

Completeness

Question 5

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.

Question 1

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About this Exam

Prepare with the IIA Data Analytics Certificate practice quiz. This question bank includes 28 questions covering data, auditor, audit, primary, and client. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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IIA Data Analytics Certificate

This practice set contains 28 questions from the matching question bank and focuses on data, auditor, audit, primary, and client. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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IIA Data Analytics Certificate

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