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Which data analytics competency is critical for new internal auditors to possess in order to...

Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?

A.

Describe data analytics and the application of data analytics methods in internal auditing.

B.

Apply data analytics methods in internal auditing.

C.

Evaluate the use of data analytics in an internal audit.

D.

Understand the definition of data analytics only.

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