The audit team's most important course of action is to consult the legal department to understand the procedure for requesting data from a different jurisdiction, as this will ensure that the data analytics techniques are compliant with the applicable laws and regulations of both countries12. Requesting data from a foreign branch may involve legal risks such as data privacy, data sovereignty, and data protection34, and the audit team should seek legal guidance before proceeding with the data extraction and analysis.
References
1: Data Analytics and Auditing Standards 2: Data Analytics and the Audit Process 3: Data Privacy and Data Protection: US Law and Legislation 4: Data Sovereignty: What It Is and Why It Matters