With so much data available, businesses, not just auditors, have explored ways to use the information to support business decisions, understanding the potentially. disruptive impact of data analytics. Which of the following was not identified as a potential benefit for an entity?

a Increasing revenue by using external market data and internally produced sales data to identify potential market opportunities and present the information in such a manner that clearly identifies the opportunities.

b Audit risk assessment by reviewing processes and identifying controls over inherent risk.

c Identifying obsolete inventory by using analytics software to develop dashboards that allow management to drill down into the data to identity obsolete inventory highlighted in the dashboard.

d Streamlining internal processes by using data to analyze internal processes to identify overlaps and gaps to improve the efficiency of data flow.