Data analytics transforms audit methodology from sample-based testing to comprehensive data examination, enabling 100% transaction coverage and anomaly detection. Auditors use techniques like Benford's Law analysis, outlier detection, fuzzy matching, and journal entry testing to identify irregularities. Continuous auditing leverages real-time data feeds for ongoing monitoring. Analytics increases audit effectiveness while reducing time and cost. An internal audit team analyzed all 2.8 million expense transactions using analytics software, identifying 1,247 anomalies including duplicate payments totaling $430,000 that sample testing had missed in prior years.