Final answer:
Auditors address the question of data reliability when evaluating the consistency of the data used in audit analytics, considering various types of reliability such as test-retest, internal consistency, and inter-rater reliability to ensure the data is dependable.
Step-by-step explanation:
The type of procedure the auditor will consider performing in regards to data reliability is a key question to be addressed in evaluating the reliability used in audit data analytics. In auditing, reliability is crucial as it relates to the ability to consistently produce a given result, ensuring that the data collected is dependable and would yield similar outcomes if the audit was repeated. When auditors assess reliability, they look at factors such as test-retest reliability, which refers to the consistency of a measure over time; internal consistency, which checks the correlation among items within a test that aim to measure the same construct; and inter-rater reliability, assessing the agreement between different observers. These different types of reliability play a significant role in the auditor's ability to evaluate the evidence provided by data sets in relation to audit findings and conclusions.