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Governance, Risk, Audit & Privacy · Intermediate

Data Analytics in Auditing

Use of data analysis tools to test entire populations, identify anomalies, and support risk assessment.

Definition

Audit analytics apply queries, scripts, and visualization to full datasets, improving coverage and identifying outliers, duplicates, and patterns. They support continuous auditing and fraud detection. Data completeness and accuracy must be validated first.

Example

Analytics compare HR termination dates against Active Directory last logon to find orphan accounts.

Exam tip

Validate data completeness before relying on analytics results.

Related terms