Certified Information Systems Auditor Practice Exam 2025 - Free CISA Practice Questions and Study Guide.

When considering the impact of computer-assisted audit techniques (CAATs) on evidence, the area most affected is reliability. Reliability refers to the degree to which the evidence can be trusted to represent the truth. CAATs enhance the ability to gather and analyze data more efficiently, but the reliability of this evidence can vary based on how the techniques are applied and the integrity of the systems involved.

CAATs automate data collection and processing, which can lead to a higher risk of erroneous data if the underlying systems are flawed or not properly controlled. For instance, if the data being analyzed has not been subjected to thorough internal controls, or if the program or software used to conduct the audit contains bugs, the output may not accurately reflect the reality it intends to assess. Therefore, while CAATs can provide a wealth of data quickly, the reliability of that data is contingent upon the quality of the processes and controls in place.

Other areas like validity, completeness, and timeliness are also important, but they do not reflect directly the trustworthiness of the evidence as closely as reliability does in the context of CAATs. Validity pertains to the appropriateness of the evidence, completeness relates to whether all necessary data has been captured, and timeliness focuses on