Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?
A.
Describe data analytics and the application of data analytics methods in internal auditing.
B.
Apply data analytics methods in internal auditing.
C.
Evaluate the use of data analytics in an internal audit.
It is critical for new internal auditors to possess the competency to apply data analytics methods in internal auditing. This involves not just understanding or describing these methods, but actively utilizing them to enhance the planning and performance of internal audit engagements, thereby ensuring these engagements conform to the Standards.
The IIA's competency framework for internal auditors, which emphasizes the application of data analytics in audit practices.
Contribute your Thoughts:
Chosen Answer:
This is a voting comment (?). You can switch to a simple comment. It is better to Upvote an existing comment if you don't have anything to add.
Submit