A$1.$ Discuss a situation within Payroll or Accounts Payable where data analytics could be used by an Internal Aud tor. Brlefty describe the informalion to be analyaed and what potential results would be expected. $($i$.$e$.$ How would the population of data be defined? What controls, trends, or other information are being assessed? What additional testing boyond data analytics, if any, would be required to reach an audit conclusion?$)$

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

B$.$ Should management and$/$or operating personnel be using such data analytics to help them manage their processes or activities to ensure that unusual conditions or trends are not happening within their area of responsibility?