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IIA Internal Audit Engagement IIA-CIA-Part2 Question # 81 Topic 9 Discussion

IIA Internal Audit Engagement IIA-CIA-Part2 Question # 81 Topic 9 Discussion

IIA-CIA-Part2 Exam Topic 9 Question 81 Discussion:
Question #: 81
Topic #: 9

An organization facing financial hardships is planning to reduce its internal audit function size without a reduction in workload. The organization plans to aid internal auditors by providing a generative artificial intelligence application that will process written responses from the activity under review to identify high-risk areas on which the remaining auditors will concentrate. Which of the following would be the most significant concern in this process?


A.

Slight variations in answers can result in very different risk assessments


B.

Generative artificial intelligence cannot make inferences out of free text responses


C.

Replacing auditor judgment with machine judgment is contrary to the Global Internal Audit Standards


D.

Poor acceptance of the new system by the activity under review will impact engagement outcomes


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