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Isaca AAIA Practice Test 14

Question 130

An independent AI auditor reviews this case: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Compare approved risk appetite, model-level KRIs, customer impact metrics, exceptions and board action minutes.
  2. Deliver role-specific AI awareness, secure-use guidance and tested escalation exercises matched to real work.
  3. Declare AI governance effective because deployment counts rise and a quarterly presentation was delivered.
  4. Review RACI, committee charters, risk decisions, escalation records, owner acceptance and audit independence.
  5. Align risk indicators, incidents and performance results to explicit appetite thresholds and accountable board decisions.

Explanation

Correct Answers

A:

This evidence directly tests the asserted control for Board reporting of AI risk appetite and outcomes: Compare approved risk appetite, model-level KRIs, customer impact metrics, exceptions and board action minutes.

E:

The reason it is necessary is: Activity counts alone do not evidence acceptable risk or success against stated strategic objectives. For this situation: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions.

Incorrect Answers

B:

This option concerns AI workforce literacy and policy awareness, which is a related but different AI governance concern. In this case: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions.

C:

This attractive shortcut does not resolve the Board reporting of AI risk appetite and outcomes weakness: Declare AI governance effective because deployment counts rise and a quarterly presentation was delivered. For this situation: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions.

D:

This option concerns Accountable ownership and three-lines roles, which is a related but different AI governance concern. For this situation: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions.

Question 131

A governance and assurance review uncovers the following: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Declare AI governance effective because deployment counts rise and a quarterly presentation was delivered.
  2. Compare approved risk appetite, model-level KRIs, customer impact metrics, exceptions and board action minutes.
  3. Inspect training role coverage, job-specific examples, scenario test scores and observed policy violations.
  4. Inspect use-case criticality, model comparison, reason-code fidelity, feature lineage, adverse-decision samples and appeal test results.

Explanation

Correct Answer

B:

For this situation: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions.

Incorrect Answers

A:

It misses the key control principle: Activity counts alone do not evidence acceptable risk or success against stated strategic objectives.

C:

This option concerns AI workforce literacy and policy awareness, which is a related but different AI governance concern. For this situation: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions.

D:

This option concerns Explainable credit-model selection for adverse decisions, which is a related but different AI governance concern. It does not establish control effectiveness for Board reporting of AI risk appetite and outcomes.

Question 132

A risk-based audit engagement examines this operating condition: A utility executive committee receives AI adoption forecasts but no link to operational safety controls or known exceptions. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. Oversight triggers corrective decisions when measurable thresholds are breached and tracks closure.
  2. Declare AI governance effective because deployment counts rise and a quarterly presentation was delivered.
  3. Employees handle realistic AI exceptions and know approved tools, restricted data and escalation paths.
  4. A significant AI issue has a named accountable owner, documented decision and independent audit challenge.

Explanation

Correct Answer

A:

This is an observable validation result for Board reporting of AI risk appetite and outcomes, not just management assurance: Oversight triggers corrective decisions when measurable thresholds are breached and tracks closure.

Incorrect Answers

B:

The auditor should instead examine: Compare approved risk appetite, model-level KRIs, customer impact metrics, exceptions and board action minutes.

C:

This option concerns AI workforce literacy and policy awareness, which is a related but different AI governance concern. The audit must corroborate: Compare approved risk appetite, model-level KRIs, customer impact metrics, exceptions and board action minutes.

D:

This option concerns Accountable ownership and three-lines roles, which is a related but different AI governance concern. The audit must corroborate: Compare approved risk appetite, model-level KRIs, customer impact metrics, exceptions and board action minutes.

Question 133

An audit committee asks for a defensible assessment of this situation: A company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Deliver role-specific AI awareness, secure-use guidance and tested escalation exercises matched to real work.
  2. Use a single minimal checklist for all AI systems regardless of severity or customer effect.
  3. Classify AI uses by impact and autonomy, then apply evidence and approval gates proportionate to the actual exposure.
  4. Require time-bound exception approvals, explicit risk ownership, compensating measures and periodic review.

Explanation

Correct Answer

C:

The reason it is necessary is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature. Independent audit evidence includes: Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers.

Incorrect Answers

A:

This option concerns AI workforce literacy and policy awareness, which is a related but different AI governance concern. It does not establish control effectiveness for Risk-tiering and proportional approval gates.

B:

This attractive shortcut does not resolve the Risk-tiering and proportional approval gates weakness: Use a single minimal checklist for all AI systems regardless of severity or customer effect.

D:

This option concerns AI policy exception governance, which is a related but different AI governance concern. It does not establish control effectiveness for Risk-tiering and proportional approval gates.

Question 134

During an AI controls assessment, the team learns that a company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.
  2. Use a single minimal checklist for all AI systems regardless of severity or customer effect.
  3. Accountability requires named authorities with escalation and separation between control operation and independent assurance.
  4. Governance exceptions are controlled risk decisions rather than silent removal of mandated requirements.

Explanation

Correct Answer

A:

Independent audit evidence includes: Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers. This is the applicable AI audit principle for Risk-tiering and proportional approval gates: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.

Incorrect Answers

B:

This attractive shortcut does not resolve the Risk-tiering and proportional approval gates weakness: Use a single minimal checklist for all AI systems regardless of severity or customer effect. For this situation: A company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model.

C:

This option concerns Accountable ownership and three-lines roles, which is a related but different AI governance concern. It does not establish control effectiveness for Risk-tiering and proportional approval gates.

D:

This option concerns AI policy exception governance, which is a related but different AI governance concern. For this situation: A company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model.

Question 135

An independent AI auditor reviews this case: A company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Use a single minimal checklist for all AI systems regardless of severity or customer effect.
  2. Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers.
  3. Inspect SOC reports where relevant, model cards, contracts, retention terms, subprocessor lists, SLAs and exit tests.
  4. Review RACI, committee charters, risk decisions, escalation records, owner acceptance and audit independence.

Explanation

Correct Answer

B:

The reason it is necessary is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature. This evidence directly tests the asserted control for Risk-tiering and proportional approval gates: Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers.

Incorrect Answers

A:

This attractive shortcut does not resolve the Risk-tiering and proportional approval gates weakness: Use a single minimal checklist for all AI systems regardless of severity or customer effect. The auditor should instead examine: Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers.

C:

This option concerns Third-party foundation model procurement assurance, which is a related but different AI governance concern. It does not establish control effectiveness for Risk-tiering and proportional approval gates.

D:

This option concerns Accountable ownership and three-lines roles, which is a related but different AI governance concern. For this situation: A company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model.

Question 136

A governance and assurance review uncovers the following: A company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. Use a single minimal checklist for all AI systems regardless of severity or customer effect.
  2. High-impact systems receive enhanced validation while low-risk uses still meet baseline safeguards.
  3. Employees handle realistic AI exceptions and know approved tools, restricted data and escalation paths.
  4. Material AI uses are inventoried, risk-tiered and linked to approved business/data owners before production use.

Explanation

Correct Answer

B:

The reason it is necessary is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature. This is an observable validation result for Risk-tiering and proportional approval gates, not just management assurance: High-impact systems receive enhanced validation while low-risk uses still meet baseline safeguards.

Incorrect Answers

A:

This attractive shortcut does not resolve the Risk-tiering and proportional approval gates weakness: Use a single minimal checklist for all AI systems regardless of severity or customer effect. Effective closure requires: High-impact systems receive enhanced validation while low-risk uses still meet baseline safeguards.

C:

This option concerns AI workforce literacy and policy awareness, which is a related but different AI governance concern. For this situation: A company sends a low-risk email subject suggestion through a full clinical safety approval but auto-launches a medical triage model.

D:

This option concerns Enterprise AI inventory and shadow-AI discovery, which is a related but different AI governance concern. It does not establish control effectiveness for Risk-tiering and proportional approval gates.

Question 137

A risk-based audit engagement examines this operating condition: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Classify AI uses by impact and autonomy, then apply evidence and approval gates proportionate to the actual exposure.
  2. Assign decision rights and responsibilities for design, operation, risk acceptance, independent challenge and remediation.
  3. Maintain a current AI system inventory covering owned, procured and embedded capabilities, data flows, owners and criticality.
  4. Use a single minimal checklist for all AI systems regardless of severity or customer effect.

Explanation

Correct Answer

A:

The reason it is necessary is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature. The acceptable verified outcome is: High-impact systems receive enhanced validation while low-risk uses still meet baseline safeguards.

Incorrect Answers

B:

This option concerns Accountable ownership and three-lines roles, which is a related but different AI governance concern. The decisive principle here is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.

C:

This option concerns Enterprise AI inventory and shadow-AI discovery, which is a related but different AI governance concern. The decisive principle here is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.

D:

This attractive shortcut does not resolve the Risk-tiering and proportional approval gates weakness: Use a single minimal checklist for all AI systems regardless of severity or customer effect. In this case: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions.

Question 138

An audit committee asks for a defensible assessment of this situation: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Policy awareness is effective only when personnel understand and apply controls in actual AI workflows.
  2. Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.
  3. Accountability requires named authorities with escalation and separation between control operation and independent assurance.
  4. Use a single minimal checklist for all AI systems regardless of severity or customer effect.

Explanation

Correct Answer

B:

Independent audit evidence includes: Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers. The acceptable verified outcome is: High-impact systems receive enhanced validation while low-risk uses still meet baseline safeguards.

Incorrect Answers

A:

This option concerns AI workforce literacy and policy awareness, which is a related but different AI governance concern. The decisive principle here is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.

C:

This option concerns Accountable ownership and three-lines roles, which is a related but different AI governance concern. For this situation: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions.

D:

This attractive shortcut does not resolve the Risk-tiering and proportional approval gates weakness: Use a single minimal checklist for all AI systems regardless of severity or customer effect. For this situation: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions.

Question 139

During an AI controls assessment, the team learns that an insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Use a single minimal checklist for all AI systems regardless of severity or customer effect.
  2. Inspect SOC reports where relevant, model cards, contracts, retention terms, subprocessor lists, SLAs and exit tests.
  3. Reconcile software contracts, cloud billing, SSO logs, network egress, procurement and departmental attestations to inventory entries.
  4. Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers.

Explanation

Correct Answer

D:

The reason it is necessary is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature. The corrective action is: Classify AI uses by impact and autonomy, then apply evidence and approval gates proportionate to the actual exposure.

Incorrect Answers

A:

This attractive shortcut does not resolve the Risk-tiering and proportional approval gates weakness: Use a single minimal checklist for all AI systems regardless of severity or customer effect. Classify AI uses by impact and autonomy, then apply evidence and approval gates proportionate to the actual exposure.

B:

This option concerns Third-party foundation model procurement assurance, which is a related but different AI governance concern. The decisive principle here is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.

C:

This option concerns Enterprise AI inventory and shadow-AI discovery, which is a related but different AI governance concern. For this situation: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions.

Question 140

An independent AI auditor reviews this case: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Deliver role-specific AI awareness, secure-use guidance and tested escalation exercises matched to real work.
  2. Classify AI uses by impact and autonomy, then apply evidence and approval gates proportionate to the actual exposure.
  3. Review classification methodology, autonomy and data sensitivity, impact scoring, approval records and reclassification triggers.
  4. Use a single minimal checklist for all AI systems regardless of severity or customer effect.
  5. Inspect approved exception register, justifications, expiry, control alternatives and follow-up evidence.

Explanation

Correct Answers

B:

The reason it is necessary is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature. This response fits the risk associated with Risk-tiering and proportional approval gates: Classify AI uses by impact and autonomy, then apply evidence and approval gates proportionate to the actual exposure.

C:

The reason it is necessary is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature. For this situation: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions.

Incorrect Answers

A:

This option concerns AI workforce literacy and policy awareness, which is a related but different AI governance concern. For this situation: An insurer applies identical testing and signoff to internal search autocomplete and benefit eligibility decisions.

D:

It misses the key control principle: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.

E:

This option concerns AI policy exception governance, which is a related but different AI governance concern. The decisive principle here is: Risk-based governance calibrates scrutiny to potential consequences and does not equate every AI feature.

ISACA Advanced in AI Audit (AAIA) Practice Tests