Question

Explain how visualizations can be used as part of ADA and why they are important.

Answer 1

A visualization can be used as part of an ADA to (a) assist with the analysis, (b) communicate findings effectively and efficiently or (c) both. Visualizations are important tools for auditors because they:

• Facilitate visual comparisons between data elements that can help to identify patterns, deviations from patterns, and outliers;
• Communicate a lot of information efficiently and are generally understood by a wide audience;
• Are often better remembered than raw findings.