Which of the following is the next step the auditor should undertake after she has ascertained the value expected from the review?

An internal auditor is assigned to perform data analytics.

Which of the following is the next step the auditor should undertake after she has ascertained the value expected from the review?
A . Normalize the data,
B . Obtain the data
C . Identify the risks.
Analyze the data.

Answer: C

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