Explanation
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

Explanation/Reference:
Explanation:
An IS auditor must identify the assets, look for vulnerabilities, and then identify the threats and the likelihood of occurrence. Choices A, B and D should be discussed with the CIO, and a report should be delivered to the CEO. The report should include the findings along with priorities and costs.

Explanation
Access rights provisioned according to scheme would best help to support an auditor's conclusion about the effectiveness of an implemented data classification program. This would indicate that the data classification program has been properly implemented and enforced, and that the data is protected according to its sensitivity and value. The other options are not sufficient to demonstrate the effectiveness of a data classification program, as they do not show how the data is actually accessed and used by authorized users. References:
CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31
CISA Review Questions, Answers & Explanations Database, Question ID 2042