To ensure that management concerns are addressed, internal audit should recommend that the data quality team review the data reported to the regulatory body first. This is because this data set is the most relevant and critical to the issue that triggered the enhancement of the data quality program. The data reported to the regulatory body should be accurate, complete, consistent, and timely, as any discrepancies could result in fines, penalties, or reputational damage for the organization. Data with customer personal information is important for data quality, but it is not directly related to the regulatory reporting issue. Data supporting financial statements is important for data quality, but it may not be the same as the data reported to the regulatory body. Data impacting business objectives is important for data quality, but it may not be as urgent or sensitive as the data reported to the regulatory body. References:
* CISA Review Manual, 27th Edition, pages 404-4051
* CISA Review Questions, Answers & Explanations Database, Question ID: 262