CISA Certified Information Systems Auditor – Question1055

An IS audit manager finds that data manipulation logic developed by the audit analytics team leads to incorrect conclusions. This inaccurate logic is MOST likely an indication of which of the following?

A.
Incompatibility between data volume and analytics processing capacity.
B. Poor security controls that grant inappropriate access to analysis produced.
C. The team’s poor understanding of the business process being analyzed.
D. Poor change controls over data sets collected from the business.

Correct Answer: C