A new internal auditor is collecting and analyzing data to investigate potential duplication of customer...

When audit data includes information unique to customers, the auditor must safeguard it according to established organizational policies, legal requirements, privacy rules, and internal audit procedures. This is broader and more appropriate than simply securing the data on one storage device. A cloud system may or may not be approved, secure, or compliant. A client-privilege agreement is not the usual control for protecting customer data in internal audit analytics. Proper safeguarding may include encryption, approved storage, access restriction, secure transfer, retention limits, masking where possible, and secure disposal. Internal auditors must protect confidential information obtained during engagements and use it only for authorized audit purposes. Therefore, Option D is correct.