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=='''Data Analysis'''==
Data analysis is the means by which the Information Systems auditor determines the completeness and accuracy of an organization’s data. [[Auditors]] perform data analysis to determine where it is best to focus audit tests.
Along with manual audit procedures, the auditor can employ [http://www.isaca.org/Content/ContentGroups/Standards2/Standards,_Guidelines,_Procedures_for_IS_Auditing/IS_Auditing_Guideline_G3_Use_of_Computer-Assisted_Audit_Techniques1.htm computer assisted auditing tools and techniques (CAATT’s)] to perform data analysis throughout the audit engagement. Generalized Audit Software (GAS), also known as Data Analysis Software, is the most popular form of CAATT used in the data analysis process.
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