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Isaca AAIA Practice Test 99

Question 980

An independent AI auditor reviews this case: An AI assurance consultant is paid according to the number of model releases approved and omits adverse test results. Which TWO complementary elements should the auditor seek: an effective corrective control and the most probative independent evidence? Select TWO answers.

  1. Sample across relevant periods, model versions and operational shifts and reconstruct point-in-time inputs.
  2. Review engagement conflicts, tool ownership, reviewer signoff, challenge evidence and decision trail.
  3. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.
  4. Treat an automated audit tool as impartial solely because a machine produced its recommendations.
  5. Preserve professional objectivity, disclose conflicts and independently validate AI-assisted audit decisions.

Explanation

Correct Answers

B:

The reason it is necessary is: Audit independence extends to automated methods and relationships that could bias scope or findings. For this situation: An AI assurance consultant is paid according to the number of model releases approved and omits adverse test results.

E:

The reason it is necessary is: Audit independence extends to automated methods and relationships that could bias scope or findings. This response fits the risk associated with Auditor independence with AI-enabled workpapers: Preserve professional objectivity, disclose conflicts and independently validate AI-assisted audit decisions.

Incorrect Answers

A:

This option concerns Time-based audit testing for drifting AI systems, which is a related but different AI governance concern. For this situation: An AI assurance consultant is paid according to the number of model releases approved and omits adverse test results.

C:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. In this case: An AI assurance consultant is paid according to the number of model releases approved and omits adverse test results.

D:

This attractive shortcut does not resolve the Auditor independence with AI-enabled workpapers weakness: Treat an automated audit tool as impartial solely because a machine produced its recommendations. Preserve professional objectivity, disclose conflicts and independently validate AI-assisted audit decisions.

Question 981

A governance and assurance review uncovers the following: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Treat an automated audit tool as impartial solely because a machine produced its recommendations.
  2. Preserve professional objectivity, disclose conflicts and independently validate AI-assisted audit decisions.
  3. Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.
  4. Combine risk-weighted stratification and justified random sampling across consequential outcomes and populations.

Explanation

Correct Answer

B:

The reason it is necessary is: Audit independence extends to automated methods and relationships that could bias scope or findings. In this case: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

Incorrect Answers

A:

This attractive shortcut does not resolve the Auditor independence with AI-enabled workpapers weakness: Treat an automated audit tool as impartial solely because a machine produced its recommendations. In this case: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

C:

This option concerns Third-party AI assurance boundary and audit rights, which is a related but different AI governance concern. In this case: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

D:

This option concerns Stratified sampling for rare AI harms, which is a related but different AI governance concern. In this case: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

Question 982

A risk-based audit engagement examines this operating condition: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Audit independence extends to automated methods and relationships that could bias scope or findings.
  2. A statistically large aggregate sample may fail to capture rare but material AI failure conditions.
  3. Treat an automated audit tool as impartial solely because a machine produced its recommendations.
  4. Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

Explanation

Correct Answer

A:

Independent audit evidence includes: Review engagement conflicts, tool ownership, reviewer signoff, challenge evidence and decision trail. In this case: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

Incorrect Answers

B:

This option concerns Stratified sampling for rare AI harms, which is a related but different AI governance concern. For this situation: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

C:

This attractive shortcut does not resolve the Auditor independence with AI-enabled workpapers weakness: Treat an automated audit tool as impartial solely because a machine produced its recommendations. For this situation: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

D:

This option concerns Third-party AI assurance boundary and audit rights, which is a related but different AI governance concern. For this situation: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

Question 983

An audit committee asks for a defensible assessment of this situation: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Treat an automated audit tool as impartial solely because a machine produced its recommendations.
  2. Reconcile AI inventory, data flows, business ownership, complaints, material incidents and risk appetite to audit plan.
  3. Review engagement conflicts, tool ownership, reviewer signoff, challenge evidence and decision trail.
  4. Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.

Explanation

Correct Answer

C:

The reason it is necessary is: Audit independence extends to automated methods and relationships that could bias scope or findings. The acceptable verified outcome is: Independent auditors retain final conclusions and conflicts are mitigated with transparent quality review.

Incorrect Answers

A:

For this situation: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

B:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. In this case: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

D:

This option concerns Third-party AI assurance boundary and audit rights, which is a related but different AI governance concern. The decisive principle here is: Audit independence extends to automated methods and relationships that could bias scope or findings.

Question 984

During an AI controls assessment, the team learns that a third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence. After management addresses the issue, which result MOST convincingly demonstrates effective remediation? Select ONE best answer.

  1. Workpapers map each issue to an explicit criterion, condition, cause, consequence and evidence.
  2. Independent auditors retain final conclusions and conflicts are mitigated with transparent quality review.
  3. The plan covers material high-risk deployments and states documented scope boundaries and assurance limitations.
  4. Treat an automated audit tool as impartial solely because a machine produced its recommendations.

Explanation

Correct Answer

B:

The reason it is necessary is: Audit independence extends to automated methods and relationships that could bias scope or findings. Independent audit evidence includes: Review engagement conflicts, tool ownership, reviewer signoff, challenge evidence and decision trail.

Incorrect Answers

A:

This option concerns AI audit criteria and control objectives, which is a related but different AI governance concern. In this case: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

C:

This option concerns Risk-based AI audit universe and scope, which is a related but different AI governance concern. For this situation: A third-party auditor uses an AI tool developed by the audited team without examining its assumptions or influence.

D:

It misses the key control principle: Audit independence extends to automated methods and relationships that could bias scope or findings.

Question 985

An independent AI auditor reviews this case: An external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  2. Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.
  3. Reconcile source populations, failed records, joins and transformations before interpreting AI audit analytics.
  4. Use approved AI tools for planning with data safeguards, transparent criteria, independent review and reproducible output.

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. This is the proportionate control response to Third-party AI assurance boundary and audit rights: Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.

Incorrect Answers

A:

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.

C:

This option concerns Audit data completeness and reconciliation, which is a related but different AI governance concern. It does not establish control effectiveness for Third-party AI assurance boundary and audit rights.

D:

This option concerns Using AI during audit engagement planning, which is a related but different AI governance concern. It does not establish control effectiveness for Third-party AI assurance boundary and audit rights.

Question 986

A governance and assurance review uncovers the following: An external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls. Which principle BEST explains why the observed practice is a material governance or control concern? Select ONE best answer.

  1. Audit independence extends to automated methods and relationships that could bias scope or findings.
  2. AI-assisted audit planning can improve coverage but retains risks of confidentiality, bias and fabricated conclusions.
  3. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  4. Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

Explanation

Correct Answer

D:

Independent audit evidence includes: Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records. This is the applicable AI audit principle for Third-party AI assurance boundary and audit rights: Outsourced AI decisions remain material to the customer organization even if source code is not accessible.

Incorrect Answers

A:

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 Third-party AI assurance boundary and audit rights.

B:

This option concerns Using AI during audit engagement planning, which is a related but different AI governance concern. For this situation: An external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls.

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 external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls.

Question 987

A risk-based audit engagement examines this operating condition: An external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls. What evidence should the auditor examine FIRST to substantiate or challenge the control owner’s claim? Select ONE best answer.

  1. Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.
  2. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  3. Inspect query code, data hashes, metric definitions, source versions, filters and rerun evidence.
  4. Inspect audit program, control objectives, regulatory applicability, measurements and management agreement on criteria.

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 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

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

C:

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

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 Third-party AI assurance boundary and audit rights.

Question 988

An audit committee asks for a defensible assessment of this situation: An external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls. 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. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  3. Independent auditors retain final conclusions and conflicts are mitigated with transparent quality review.
  4. Workpapers map each issue to an explicit criterion, condition, cause, consequence and evidence.

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. Independent audit evidence includes: Inspect service organization reports, contract rights, complementary controls, model monitoring and exception records.

Incorrect Answers

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. Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.

C:

This option concerns Auditor independence with AI-enabled workpapers, which is a related but different AI governance concern. For this situation: An external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls.

D:

This option concerns AI audit criteria and control objectives, which is a related but different AI governance concern. For this situation: An external underwriting model vendor offers a compliance badge but refuses contractual inspection of relevant controls.

Question 989

During an AI controls assessment, the team learns that an AI supplier's audit report covers hosting uptime but excludes model data governance and prompt logs used by the client. What is the MOST appropriate risk-based audit recommendation that addresses the root control weakness? Select ONE best answer.

  1. Accept vendor marketing certifications as complete evidence without evaluating scope and exclusions.
  2. Define objective risk-based audit criteria from approved organizational policies, relevant standards and applicable law.
  3. Plan third-party evidence access, complementary user controls, limitation statements and risk-based alternative procedures.
  4. Define the AI audit universe and scope using use-case impact, third parties, control reliance and key risk scenarios.

Explanation

Correct Answer

C:

The reason it is necessary is: Outsourced AI decisions remain material to the customer organization even if source code is not accessible. The acceptable verified outcome is: The audit reaches a defensible scoped conclusion or clearly reports evidence restrictions and residual risk.

Incorrect Answers

A:

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

B:

This option concerns AI audit criteria and control objectives, 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 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 Third-party AI assurance boundary and audit rights.

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.

ISACA Advanced in AI Audit (AAIA) Practice Tests