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Which of the following approaches would best help an internal auditor determine whether a retailer database of 100,000 customers has nay duplicate accounts?
Correct Answer: D
Sorting the customer information is the most effective method for identifying duplicate accounts in a database of 100,000 customers. By sorting the database based on key identifiers such as customer name, address, or email, an internal auditor can quickly identify and review records that appear consecutively and have similar details, which is indicative of potential duplicates. This method is efficient and practical for handling large datasets. References: * Internal Audit Data Analytics Techniques * Database Management Best Practices