CIA Part 3 - Definition of Data Analytics

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Data analytics refers to the process of collecting, analyzing, and interpreting data to identify patterns, trends, and insights that can be used to make informed business decisions. It is an essential component of modern internal audit practices, and it is a key area of focus for the Certified Internal Auditor (CIA) certification from the Institute of Internal Auditors (IIA). Internal auditors use data analytics tools and techniques to improve risk assessment, identify fraud, and enhance the effectiveness of their audit procedures. Through data analytics, internal auditors can gain a deeper understanding of their organization's operations and identify opportunities for improvement.

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