What would likely be the primary focus of data analytics in audits?

The primary focus of data analytics in audits is indeed on identifying transactions that appear irregular or unusual. This approach allows auditors to utilize advanced analytical techniques to scrutinize large volumes of data efficiently. By applying data analytics, auditors can spot patterns and anomalies that may indicate potential fraud, errors, or non-compliance with policies. The ability to filter through vast datasets helps auditors to focus their efforts on specific areas that warrant further investigation, thus enhancing the overall effectiveness of the audit process.

Focusing on unusual transactions is crucial for risk assessment, as it helps auditors to tailor their audit procedures to areas that are more susceptible to misstatement or wrongdoing. Moreover, leveraging data analytics can lead to more insightful and actionable findings, providing organizations with better oversight and governance.

The other options, while important aspects of the audit process, do not encapsulate the primary focus of data analytics. Compliance ensures that an organization follows regulations, the efficiency of reporting is valuable for timely conclusions, and training enhances the team's proficiency with technology; however, none directly address the core strength of using data analytics during audits.