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Isaca AAIA Practice Test 116

Question 1150

An independent AI auditor reviews this case: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Inspect approved tool use, input sensitivity, model version, generated risk ranking and reviewer corrections.
  2. Reperform representative positive and negative controls using independently selected inputs and authorized challenge procedures.
  3. Document reproducible extraction, definitions, feature joins, calculations and review of exceptions.
  4. Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence.
  5. Change data filters manually until reported metrics match management expectations without preserving steps.

Explanation

Correct Answers

C:

Independent audit evidence includes: Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence. For this situation: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

D:

The corrective action is: Document reproducible extraction, definitions, feature joins, calculations and review of exceptions. In this case: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

Incorrect Answers

A:

This option concerns Using AI during audit engagement planning, which is a related but different AI governance concern. For this situation: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

B:

This option concerns Reperformance and adversarial audit test cases, which is a related but different AI governance concern. In this case: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

E:

This attractive shortcut does not resolve the Reproducible audit data transformations weakness: Change data filters manually until reported metrics match management expectations without preserving steps. For this situation: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

Question 1151

A governance and assurance review uncovers the following: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI. 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 query code, data hashes, metric definitions, source versions, filters and rerun evidence.
  3. Inspect row counts, independent totals, missing keys, excluded statuses and transformation logs.
  4. Change data filters manually until reported metrics match management expectations without preserving steps.

Explanation

Correct Answer

B:

The corrective action is: Document reproducible extraction, definitions, feature joins, calculations and review of exceptions. For this situation: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

Incorrect Answers

A:

This option concerns Validation of AI-enabled audit analytics tools, which is a related but different AI governance concern. For this situation: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

C:

This option concerns Audit data completeness and reconciliation, which is a related but different AI governance concern. In this case: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

D:

For this situation: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

Question 1152

A risk-based audit engagement examines this operating condition: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. Change data filters manually until reported metrics match management expectations without preserving steps.
  2. A second reviewer reproduces key findings from the recorded inputs and processing logic.
  3. Audit analytics identify defensible exceptions while avoiding unsupported causal and discriminatory conclusions.
  4. An accountable auditor validates the final scope and retains evidence for AI-generated suggestions.

Explanation

Correct Answer

B:

Independent audit evidence includes: Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence. The reason it is necessary is: Reliable audit analytics depend on traceable transformations, not merely attractive final charts.

Incorrect Answers

A:

The auditor should instead examine: Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence.

C:

This option concerns Audit analytics drift and anomalous trend interpretation, which is a related but different AI governance concern. In this case: An analysis spreadsheet silently filters out null values and the reviewer cannot replicate the reported KPI.

D:

This option concerns Using AI during audit engagement planning, which is a related but different AI governance concern. The audit must corroborate: Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence.

Question 1153

An audit committee asks for a defensible assessment of this situation: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.
  2. Communicate risk-ranked findings, scope boundaries, evidence quality and residual uncertainties to decision makers.
  3. Report criterion, observed condition, evidence, plausible cause, consequence and actionable recommendation.
  4. Define sustainable follow-up indicators, control owners, alert reviews and periodic re-evaluation based on changing exposure.

Explanation

Correct Answer

C:

The reason it is necessary is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty. In this case: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact.

Incorrect Answers

A:

This attractive shortcut does not resolve the Clear AI audit finding criteria cause effect weakness: Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.

B:

This option concerns Board-ready communication of AI audit limitations, which is a related but different AI governance concern. It does not establish control effectiveness for Clear AI audit finding criteria cause effect.

D:

This option concerns Continuous audit metrics and follow-up governance, which is a related but different AI governance concern. It does not establish control effectiveness for Clear AI audit finding criteria cause effect.

Question 1154

During an AI controls assessment, the team learns that a draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Continuous auditing provides value only when data, thresholds and response governance remain effective over time.
  2. Audit scope must follow enterprise AI exposure, not only visible software projects or infrastructure boundaries.
  3. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.
  4. Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty.

Explanation

Correct Answer

D:

Independent audit evidence includes: Review workpaper references, criteria applicability, causal support, impact and corrective proposal. This is the applicable AI audit principle for Clear AI audit finding criteria cause effect: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty.

Incorrect Answers

A:

This option concerns Continuous audit metrics and follow-up governance, which is a related but different AI governance concern. For this situation: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact.

B:

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 Clear AI audit finding criteria cause effect.

C:

This attractive shortcut does not resolve the Clear AI audit finding criteria cause effect weakness: Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls. For this situation: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact.

Question 1155

An independent AI auditor reviews this case: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Inspect audit program, control objectives, regulatory applicability, measurements and management agreement on criteria.
  2. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.
  3. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.
  4. Review workpaper references, criteria applicability, causal support, impact and corrective proposal.

Explanation

Correct Answer

D:

The reason it is necessary is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty. This evidence directly tests the asserted control for Clear AI audit finding criteria cause effect: Review workpaper references, criteria applicability, causal support, impact and corrective proposal.

Incorrect Answers

A:

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 Clear AI audit finding criteria cause effect.

B:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. For this situation: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact.

C:

This attractive shortcut does not resolve the Clear AI audit finding criteria cause effect weakness: Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls. The auditor should instead examine: Review workpaper references, criteria applicability, causal support, impact and corrective proposal.

Question 1156

A governance and assurance review uncovers the following: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. Readers can identify significant control weaknesses and understand what was and was not tested.
  2. End-to-end reconciliations explain missing and duplicated records before sampling and metrics.
  3. Each material finding is independently traceable to evidence, severity and an owned improvement.
  4. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.

Explanation

Correct Answer

C:

The reason it is necessary is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty. This is an observable validation result for Clear AI audit finding criteria cause effect, not just management assurance: Each material finding is independently traceable to evidence, severity and an owned improvement.

Incorrect Answers

A:

This option concerns Board-ready communication of AI audit limitations, which is a related but different AI governance concern. For this situation: A draft AI audit report says an algorithm is unsafe but includes no observation, criterion or business impact.

B:

This option concerns Audit data completeness and reconciliation, which is a related but different AI governance concern. It does not establish control effectiveness for Clear AI audit finding criteria cause effect.

D:

This attractive shortcut does not resolve the Clear AI audit finding criteria cause effect weakness: Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls. Effective closure requires: Each material finding is independently traceable to evidence, severity and an owned improvement.

Question 1157

A risk-based audit engagement examines this operating condition: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Define objective risk-based audit criteria from approved organizational policies, relevant standards and applicable law.
  2. Document reproducible extraction, definitions, feature joins, calculations and review of exceptions.
  3. Report criterion, observed condition, evidence, plausible cause, consequence and actionable recommendation.
  4. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.

Explanation

Correct Answer

C:

The reason it is necessary is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty. In this case: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders.

Incorrect Answers

A:

This option concerns AI audit criteria and control objectives, which is a related but different AI governance concern. The decisive principle here is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty.

B:

This option concerns Reproducible audit data transformations, which is a related but different AI governance concern. It does not establish control effectiveness for Clear AI audit finding criteria cause effect.

D:

This attractive shortcut does not resolve the Clear AI audit finding criteria cause effect weakness: Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls. In this case: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders.

Question 1158

An audit committee asks for a defensible assessment of this situation: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty.
  2. Audit scope must follow enterprise AI exposure, not only visible software projects or infrastructure boundaries.
  3. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.
  4. Executive assurance must distinguish observed evidence from untested areas and avoid hiding severe issues in averages.

Explanation

Correct Answer

A:

Independent audit evidence includes: Review workpaper references, criteria applicability, causal support, impact and corrective proposal. In this case: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders.

Incorrect Answers

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: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty.

C:

This attractive shortcut does not resolve the Clear AI audit finding criteria cause effect weakness: Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls. For this situation: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders.

D:

This option concerns Board-ready communication of AI audit limitations, which is a related but different AI governance concern. The decisive principle here is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty.

Question 1159

During an AI controls assessment, the team learns that an internal auditor reports biased outcomes without disclosing sampling limits or potential confounders. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Review workpaper references, criteria applicability, causal support, impact and corrective proposal.
  2. Inspect audit program, control objectives, regulatory applicability, measurements and management agreement on criteria.
  3. Inspect action plans, revised configurations, observed tests, approval records and exception escalation.
  4. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.

Explanation

Correct Answer

A:

The reason it is necessary is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty. The corrective action is: Report criterion, observed condition, evidence, plausible cause, consequence and actionable recommendation.

Incorrect Answers

B:

This option concerns AI audit criteria and control objectives, which is a related but different AI governance concern. For this situation: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders.

C:

This option concerns Management response and remediation validation, which is a related but different AI governance concern. It does not establish control effectiveness for Clear AI audit finding criteria cause effect.

D:

This attractive shortcut does not resolve the Clear AI audit finding criteria cause effect weakness: Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls. Report criterion, observed condition, evidence, plausible cause, consequence and actionable recommendation.

Question 1160

An independent AI auditor reviews this case: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Report criterion, observed condition, evidence, plausible cause, consequence and actionable recommendation.
  2. Reconcile source populations, failed records, joins and transformations before interpreting AI audit analytics.
  3. Review workpaper references, criteria applicability, causal support, impact and corrective proposal.
  4. Inspect audit program, control objectives, regulatory applicability, measurements and management agreement on criteria.
  5. Publish dramatic AI risk claims without qualifying uncertainty or linking them to documented controls.

Explanation

Correct Answers

A:

The reason it is necessary is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty. For this situation: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders.

C:

The reason it is necessary is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty. The acceptable verified outcome is: Each material finding is independently traceable to evidence, severity and an owned improvement.

Incorrect Answers

B:

This option concerns Audit data completeness and reconciliation, which is a related but different AI governance concern. The decisive principle here is: Audit reports should make supported issues intelligible to accountable stakeholders without overstating certainty.

D:

This option concerns AI audit criteria and control objectives, which is a related but different AI governance concern. The audit must corroborate: Review workpaper references, criteria applicability, causal support, impact and corrective proposal.

E:

For this situation: An internal auditor reports biased outcomes without disclosing sampling limits or potential confounders.

ISACA Advanced in AI Audit (AAIA) Practice Tests