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Isaca AAIA Practice Test 100

Question 990

An independent AI auditor reviews this case: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.
  2. Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.
  3. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  4. Use approved AI tools for planning with data safeguards, transparent criteria, independent review and reproducible output.
  5. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.

Explanation

Correct Answers

A:

The reason it is necessary is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible. For this situation: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client.

B:

The reason it is necessary is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible. The corrective action is: Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.

Incorrect Answers

C:

This attractive shortcut does not resolve the Third-party AI assurance boundary and audit rights weakness: Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions. For this situation: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client.

D:

This option concerns Using AI during audit engagement planning, which is a related but different AI governance concern. The decisive principle here is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

E:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. For this situation: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client.

Question 991

A governance and assurance review uncovers the following: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Review engagement conflicts, tool ownership, reviewer signoff, challenge evidence and decision trail.
  2. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.
  3. Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.
  4. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.

Explanation

Correct Answer

C:

For this situation: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client.

Incorrect Answers

A:

This option concerns Auditor independence with AI-enabled workpapers, which is a related but different AI governance concern. The decisive principle here is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

B:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. The decisive principle here is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

D:

This attractive shortcut does not resolve the Third-party AI assurance boundary and audit rights weakness: Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions. Effective closure requires: The audit reaches a defensible scoped conclusion or clearly reports evidence restrictions and residual risk.

Question 992

A risk-based audit engagement examines this operating condition: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. The plan covers material high-risk deployments and states documented scope boundaries and assurance limitations.
  2. The audit reaches a defensible scoped conclusion or clearly reports evidence restrictions and residual risk.
  3. Independent auditors retain final conclusions and conflicts are mitigated with transparent quality review.
  4. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.

Explanation

Correct Answer

B:

The reason it is necessary is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible. In this case: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client.

Incorrect Answers

A:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. The audit must corroborate: Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.

C:

This option concerns Auditor independence with AI-enabled workpapers, which is a related but different AI governance concern. For this situation: An AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client.

D:

It misses the key control principle: Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

Question 993

An audit committee asks for a defensible assessment of this situation: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Reperform representative positive and negative controls using independently selected inputs and authorized challenge procedures.
  2. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  3. Use approved AI tools for planning with data safeguards, transparent criteria, independent review and reproducible output.
  4. Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.

Explanation

Correct Answer

D:

The reason it is necessary is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible. In this case: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

Incorrect Answers

A:

This option concerns Reperformance and adversarial audit test cases, which is a related but different AI governance concern. It does not establish control effectiveness for Third-party AI assurance boundary and audit rights.

B:

This attractive shortcut does not resolve the Third-party AI assurance boundary and audit rights weakness: Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions. In this case: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

C:

This option concerns Using AI during audit engagement planning, which is a related but different AI governance concern. In this case: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

Question 994

During an AI controls assessment, the team learns that a company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Outsourced AI decisions remain material to the customer organization even if source code is not accessible.
  2. Audit scope must follow enterprise AI exposure, not only visible software projects or infrastructure boundaries.
  3. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  4. Audit independence extends to automated methods and relationships that could bias scope or findings.

Explanation

Correct Answer

A:

Independent audit evidence includes: Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records. The corrective action is: Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.

Incorrect Answers

B:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. In this case: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

C:

This attractive shortcut does not resolve the Third-party AI assurance boundary and audit rights weakness: Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions. For this situation: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

D:

This option concerns Auditor independence with AI-enabled workpapers, which is a related but different AI governance concern. In this case: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

Question 995

An independent AI auditor reviews this case: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  2. Inspect source test inputs, environment version, expected result, output logs and exception handling.
  3. Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.
  4. Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence.

Explanation

Correct Answer

C:

This evidence directly tests the asserted control for Third-party AI assurance boundary and audit rights: Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.

Incorrect Answers

A:

For this situation: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

B:

This option concerns Reperformance and adversarial audit test cases, which is a related but different AI governance concern. For this situation: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

D:

This option concerns Reproducible audit data transformations, which is a related but different AI governance concern. The decisive principle here is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

Question 996

A governance and assurance review uncovers the following: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. The audit reaches a defensible scoped conclusion or clearly reports evidence restrictions and residual risk.
  2. A second reviewer reproduces key findings from the recorded inputs and processing logic.
  3. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  4. An accountable auditor validates the final scope and retains evidence for AI-generated suggestions.

Explanation

Correct Answer

A:

The reason it is necessary is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible. This is an observable validation result for Third-party AI assurance boundary and audit rights, not just management assurance: The audit reaches a defensible scoped conclusion or clearly reports evidence restrictions and residual risk.

Incorrect Answers

B:

This option concerns Reproducible audit data transformations, which is a related but different AI governance concern. For this situation: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

C:

The auditor should instead examine: Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.

D:

This option concerns Using AI during audit engagement planning, which is a related but different AI governance concern. For this situation: A company outsources AI decisioning and concludes internal audit has no role because the vendor is responsible.

Question 997

A risk-based audit engagement examines this operating condition: An audit team lets a generative assistant prioritize engagements using confidential incident files with no use approval. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Define the AI audit universe and scope using use-case impact, third parties, control reliance and key risk scenarios.
  2. Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective.
  3. Use approved AI tools for planning with data safeguards, transparent criteria, independent review and reproducible output.
  4. Define objective risk-based audit criteria from approved organizational policies, relevant standards and applicable law.

Explanation

Correct Answer

C:

The reason it is necessary is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions. Independent audit evidence includes: Inspect approved tool use, input sensitivity, model version, generated risk ranking and reviewer corrections.

Incorrect Answers

A:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. It does not establish control effectiveness for Using AI during audit engagement planning.

B:

This attractive shortcut does not resolve the Using AI during audit engagement planning weakness: Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective.

D:

This option concerns AI audit criteria and control objectives, which is a related but different AI governance concern. It does not establish control effectiveness for Using AI during audit engagement planning.

Question 998

An audit committee asks for a defensible assessment of this situation: An audit team lets a generative assistant prioritize engagements using confidential incident files with no use approval. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective.
  2. Audit independence extends to automated methods and relationships that could bias scope or findings.
  3. Audit scope must follow enterprise AI exposure, not only visible software projects or infrastructure boundaries.
  4. AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions.

Explanation

Correct Answer

D:

Independent audit evidence includes: Inspect approved tool use, input sensitivity, model version, generated risk ranking and reviewer corrections. The corrective action is: Use approved AI tools for planning with data safeguards, transparent criteria, independent review and reproducible output.

Incorrect Answers

A:

This attractive shortcut does not resolve the Using AI during audit engagement planning weakness: Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective. The auditor should instead examine: Inspect approved tool use, input sensitivity, model version, generated risk ranking and reviewer corrections.

B:

This option concerns Auditor independence with AI-enabled workpapers, which is a related but different AI governance concern. It does not establish control effectiveness for Using AI during audit engagement planning.

C:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. The decisive principle here is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions.

Question 999

During an AI controls assessment, the team learns that an audit team lets a generative assistant prioritize engagements using confidential incident files with no use approval. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Inspect source test inputs, environment version, expected result, output logs and exception handling.
  2. Inspect approved tool use, input sensitivity, model version, generated risk ranking and reviewer corrections.
  3. Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective.
  4. Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence.

Explanation

Correct Answer

B:

The reason it is necessary is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions. This evidence directly tests the asserted control for Using AI during audit engagement planning: Inspect approved tool use, input sensitivity, model version, generated risk ranking and reviewer corrections.

Incorrect Answers

A:

This option concerns Reperformance and adversarial audit test cases, which is a related but different AI governance concern. It does not establish control effectiveness for Using AI during audit engagement planning.

C:

This attractive shortcut does not resolve the Using AI during audit engagement planning weakness: Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective. For this situation: An audit team lets a generative assistant prioritize engagements using confidential incident files with no use approval.

D:

This option concerns Reproducible audit data transformations, which is a related but different AI governance concern. It does not establish control effectiveness for Using AI during audit engagement planning.

Question 1000

An independent AI auditor reviews this case: An audit team lets a generative assistant prioritize engagements using confidential incident files with no use approval. Which THREE elements together provide a defensible AI audit conclusion: the corrective control, the evidence to test it, and a verified outcome? Select THREE answers.

  1. Inspect source test inputs, environment version, expected result, output logs and exception handling.
  2. An accountable auditor validates the final scope and retains evidence for AI-generated suggestions.
  3. Inspect approved tool use, input sensitivity, model version, generated risk ranking and reviewer corrections.
  4. Preserve professional objectivity, disclose conflicts and independently validate AI-assisted audit decisions.
  5. Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective.
  6. Use approved AI tools for planning with data safeguards, transparent criteria, independent review and reproducible output.

Explanation

Correct Answers

B:

The reason it is necessary is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions. This is an observable validation result for Using AI during audit engagement planning, not just management assurance: An accountable auditor validates the final scope and retains evidence for AI-generated suggestions.

C:

The reason it is necessary is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions. For this situation: An audit team lets a generative assistant prioritize engagements using confidential incident files with no use approval.

F:

The reason it is necessary is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions. This response fits the risk associated with Using AI during audit engagement planning: Use approved AI tools for planning with data safeguards, transparent criteria, independent review and reproducible output.

Incorrect Answers

A:

This option concerns Reperformance and adversarial audit test cases, which is a related but different AI governance concern. The decisive principle here is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions.

D:

This option concerns Auditor independence with AI-enabled workpapers, which is a related but different AI governance concern. The decisive principle here is: AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions.

E:

This attractive shortcut does not resolve the Using AI during audit engagement planning weakness: Delegate the entire risk assessment to a chatbot and consider its ranking inherently objective. Effective closure requires: An accountable auditor validates the final scope and retains evidence for AI-generated suggestions.

ISACA Advanced in AI Audit (AAIA) Practice Tests