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Isaca AAIA Practice Test 114

Question 1130

An independent AI auditor reviews this case: An audit firm uses a chatbot to classify thousands of audit exceptions without checking false negatives. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.
  2. Use context-aware segment and time analysis with corroboration, uncertainty and appropriate baseline comparisons.
  3. Treat a high AI confidence score as a substitute for independent audit evidence.
  4. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.
  5. Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

Explanation

Correct Answers

A:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. For this situation: An audit firm uses a chatbot to classify thousands of audit exceptions without checking false negatives.

E:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. This evidence directly tests the asserted control for Validation of AI-enabled audit analytics tools: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

Incorrect Answers

B:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. It does not establish control effectiveness for Validation of AI-enabled audit analytics tools.

C:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. For this situation: An audit firm uses a chatbot to classify thousands of audit exceptions without checking false negatives.

D:

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 Validation of AI-enabled audit analytics tools.

Question 1131

A governance and assurance review uncovers the following: An audit firm uses a chatbot to classify thousands of audit exceptions without checking false negatives. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Treat a high AI confidence score as a substitute for independent audit evidence.
  2. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.
  3. Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence.
  4. Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

Explanation

Correct Answer

D:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. The acceptable verified outcome is: Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.

Incorrect Answers

A:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. The auditor should instead examine: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

B:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. For this situation: An audit firm uses a chatbot to classify thousands of audit exceptions without checking false negatives.

C:

This option concerns Reproducible audit data transformations, which is a related but different AI governance concern. It does not establish control effectiveness for Validation of AI-enabled audit analytics tools.

Question 1132

A risk-based audit engagement examines this operating condition: An audit firm uses a chatbot to classify thousands of audit exceptions without checking false negatives. 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. Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.
  3. Treat a high AI confidence score as a substitute for independent audit evidence.
  4. End-to-end reconciliations explain missing and duplicated records before sampling and metrics.

Explanation

Correct Answer

B:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. This is an observable validation result for Validation of AI-enabled audit analytics tools, not just management assurance: Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.

Incorrect Answers

A:

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 in the audit process introduces its own reliability and confidentiality risks that must be controlled.

C:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. Effective closure requires: Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.

D:

This option concerns Audit data completeness and reconciliation, which is a related but different AI governance concern. For this situation: An audit firm uses a chatbot to classify thousands of audit exceptions without checking false negatives.

Question 1133

An audit committee asks for a defensible assessment of this situation: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun. 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. Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.
  3. Use context-aware segment and time analysis with corroboration, uncertainty and appropriate baseline comparisons.
  4. Treat a high AI confidence score as a substitute for independent audit evidence.

Explanation

Correct Answer

B:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. In this case: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun.

Incorrect Answers

A:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. In this case: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun.

C:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. The decisive principle here is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.

D:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. In this case: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun.

Question 1134

During an AI controls assessment, the team learns that a continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.
  2. Reliable audit analytics depend on traceable transformations, not merely attractive final charts.
  3. Treat a high AI confidence score as a substitute for independent audit evidence.
  4. An anomaly is a hypothesis requiring data quality and causal investigation, not automatic proof of a control failure.

Explanation

Correct Answer

A:

Independent audit evidence includes: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions. This is the applicable AI audit principle for Validation of AI-enabled audit analytics tools: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.

Incorrect Answers

B:

This option concerns Reproducible audit data transformations, which is a related but different AI governance concern. The decisive principle here is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.

C:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. For this situation: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun.

D:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. For this situation: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun.

Question 1135

An independent AI auditor reviews this case: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.
  2. Treat a high AI confidence score as a substitute for independent audit evidence.
  3. Inspect row counts, independent totals, missing keys, excluded statuses and transformation logs.
  4. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.

Explanation

Correct Answer

A:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. The corrective action is: Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.

Incorrect Answers

B:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.

C:

This option concerns Audit data completeness and reconciliation, which is a related but different AI governance concern. The decisive principle here is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.

D:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. For this situation: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun.

Question 1136

A governance and assurance review uncovers the following: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. Closure occurs after evidence demonstrates the control operated effectively or risk was formally accepted.
  2. Independent auditors retain final conclusions and conflicts are mitigated with transparent quality review.
  3. Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.
  4. Treat a high AI confidence score as a substitute for independent audit evidence.

Explanation

Correct Answer

C:

This is an observable validation result for Validation of AI-enabled audit analytics tools, not just management assurance: Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.

Incorrect Answers

A:

This option concerns Management response and remediation validation, which is a related but different AI governance concern. The decisive principle here is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.

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 Validation of AI-enabled audit analytics tools.

D:

For this situation: A continuous audit pipeline changes its underlying model silently and prior exception tests are never rerun.

Question 1137

A risk-based audit engagement examines this operating condition: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Treat a high AI confidence score as a substitute for independent audit evidence.
  2. Use context-aware segment and time analysis with corroboration, uncertainty and appropriate baseline comparisons.
  3. Preserve professional objectivity, disclose conflicts and independently validate AI-assisted audit decisions.
  4. Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.

Explanation

Correct Answer

D:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. This is the proportionate control response to Validation of AI-enabled audit analytics tools: Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.

Incorrect Answers

A:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. In this case: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement.

B:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. The audit must corroborate: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

C:

This option concerns Auditor independence with AI-enabled workpapers, which is a related but different AI governance concern. The decisive principle here is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.

Question 1138

An audit committee asks for a defensible assessment of this situation: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.
  2. Treat a high AI confidence score as a substitute for independent audit evidence.
  3. An anomaly is a hypothesis requiring data quality and causal investigation, not automatic proof of a control failure.
  4. Audit scope must follow enterprise AI exposure, not only visible software projects or infrastructure boundaries.

Explanation

Correct Answer

A:

Independent audit evidence includes: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions. The acceptable verified outcome is: Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.

Incorrect Answers

B:

This attractive shortcut does not resolve the Validation of AI-enabled audit analytics tools weakness: Treat a high AI confidence score as a substitute for independent audit evidence. For this situation: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement.

C:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. For this situation: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement.

D:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. The audit must corroborate: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

Question 1139

During an AI controls assessment, the team learns that an internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.
  2. Inspect audit program, control objectives, regulatory applicability, measurements and management agreement on criteria.
  3. Inspect seasonality, cohort mix, outliers, confidence intervals, drift metrics and independent transactions.
  4. Treat a high AI confidence score as a substitute for independent audit evidence.

Explanation

Correct Answer

A:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. In this case: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement.

Incorrect Answers

B:

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 Validation of AI-enabled audit analytics tools.

C:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. The outcome to verify is: Validated tool results improve audit efficiency without unreviewed false conclusions or hidden omissions.

D:

It misses the key control principle: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled.

Question 1140

An independent AI auditor reviews this case: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Use context-aware segment and time analysis with corroboration, uncertainty and appropriate baseline comparisons.
  2. Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.
  3. Treat a high AI confidence score as a substitute for independent audit evidence.
  4. Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.
  5. Inspect row counts, independent totals, missing keys, excluded statuses and transformation logs.

Explanation

Correct Answers

B:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. For this situation: An internal auditor accepts an AI anomaly detector's score as evidence of financial misstatement.

D:

The reason it is necessary is: AI in the audit process introduces its own reliability and confidentiality risks that must be controlled. This response fits the risk associated with Validation of AI-enabled audit analytics tools: Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.

Incorrect Answers

A:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. A proportionate response is: Validate audit-tool outputs against independent truth, monitor drift and use human judgment for material findings.

C:

The auditor should instead examine: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

E:

This option concerns Audit data completeness and reconciliation, which is a related but different AI governance concern. The audit must corroborate: Review challenge samples, model changes, error rates, reviewer overrides and data privacy restrictions.

ISACA Advanced in AI Audit (AAIA) Practice Tests