What is one of the data analytics routines that can be executed during an audit?

During an audit, one of the key data analytics routines is comparing purchase orders with sales orders. This process is crucial for identifying discrepancies between what has been ordered and what has been sold, which can help auditors assess the accuracy and completeness of revenue recognition and inventory management.

By analyzing this data, auditors can detect potential issues such as fraud, errors in order processing, or weaknesses in internal controls. For instance, if a significant number of purchase orders do not match up with sales orders, this could indicate problems in the supply chain or inventory management that need further investigation. This comparison provides insight into operational efficiency and can highlight areas for further scrutiny in the financial statements.

The other choices, while relevant to various business analyses, do not typically fall within the specific scope of data analytics routines for audit purposes. Analyzing employee productivity and conducting customer feedback surveys pertain more to human resources and marketing analysis respectively, while reviewing competitive marketing strategies focuses on market positioning rather than direct financial data evaluation related to the audit.