A$1.$ Discuss a situation within Payroll or Accounts Payable where data analytics could be used by an expected. fie. How would the population of data be defined? What controls, trends, or other information are being assessed? What additional testing beyond data analytics, I any, would be required to reach an audit conclusion?

A$2.$ Are there situation where statistical sampling may be more appropriate when lesting certain controls within the Payroll or A$/$P processes?

n$.$ Should management and$/$or eperating pertonnel be using wach data andytics to help them manage their processes or activities to ensure that unsual conditions or frends are not happening within their area of responsiblity?