Which of the following examples demonstrates that the internal audit activity uses descriptive analytics in its engagements?
A . An internal auditor analyzed electricity production and sales interim reports and compiled a risk assessment.
B . An internal auditor extracted sales data to a spreadsheet and applied judgmental analysis for sampling.
C . An internal auditor classified solar panel sales by region and discovered unsuccessful sales representatives.
D . An internal auditor broke down a complex process into smaller pieces to make it more understandable.
Answer: A