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An internal audit activity is piloting a data analytics model, which aims to identify anomalies...

IIA IIA-CIA-Part3-3P Full Course Access
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An internal audit activity is piloting a data analytics model, which aims to identify anomalies in payments to vendors and potential fraud indicators Which of the following would be the most appropriate criteria for assessing the success of the piloted model?

A.

The percentage of cases flagged by the model and confirmed as positives.

B.

The development and maintenance costs associated with the model

C.

The feedback of auditors involved with developing the model

D.

The number of criminal investigations initiated based on the outcomes of the model

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