The amount of data that will be collected during an audit is primarily determined by the audit scope. The audit scope is the extent and boundaries of the audit, such as the subject matter, the time period, the locations, the departments, the functions, the systems, or the processes to be audited. The audit scope defines what will be included or excluded from the audit, and it helps to ensure that the audit objectives are met and the audit resources are used efficiently and effectively. The auditor’s experience level, the availability of the data, and the integrity of the data are not the primary factors that determine the amount of data that will be collected during an audit, as they depend on the audit scope to be defined first. References: CISSP All-in-One Exam Guide, Eighth Edition, Chapter 1, Security and Risk Management, page 54. Official (ISC)2 CISSP CBK Reference, Fifth Edition, Chapter 1, Security and Risk Management, page 69.