What controls should be in place for effective screening in audits?

For effective screening in audits, ensuring the completeness, quality, and timeliness of data feeding into the screening tool is essential. Screening tools rely heavily on accurate and comprehensive data to identify potential risks and areas for concern. If the data is incomplete or outdated, this can lead to significant oversights or inaccuracies in the audit findings, ultimately affecting the quality of the audit outcomes.

Completeness refers to having all necessary data included, while quality ensures that the data is accurate and relevant. Timeliness is crucial since outdated data can lead to irrelevant conclusions and ineffective risk assessments. Therefore, having robust controls to manage these aspects of data is foundational for effective screening processes in audits, driving informed decision-making and ensuring that all potential issues are highlighted and addressed appropriately.

The other options, while important in their own right, do not directly relate to the critical nature of data's role in the screening process. For instance, limiting access to sensitive data is more about protecting information than ensuring the quality of input data for screening, and focusing on the number of audits or employee training, although beneficial, does not address the core requirement of effective screening control regarding data input.