Isaca ISACA Advanced in AI Audit (AAIA) AAIA Question # 1 Topic 1 Discussion
AAIA Exam Topic 1 Question 1 Discussion:
Question #: 1
Topic #: 1
An IS auditor uses an internally developed generative AI tool to prepare a status update for audit stakeholders. Which of the following is the auditor’s MOST appropriate course of action?
A.
Compare results with a publicly available generative AI tool to ensure outputs are similar.
B.
Assess whether the information provided is complete and accurate.
C.
Regenerate the results to ensure similar outputs are provided.
Auditors using AI tools to generate reports or updates must ensure the output is reliable, factually accurate, and complete. As per the AAIA™ Study Guide, accountability for audit content remains with the auditor, even when generative AI assists with content creation. Therefore, verifying the completeness and correctness of AI-generated content is the primary responsibility.
“AI-generated audit outputs must be validated against source data and professional standards. The auditor must critically assess AI contributions and not rely on them without human oversight.”
Options A and C focus on output consistency, not accuracy. Option D is part of the communication phase, not validation. Therefore, B is the auditor's core duty.
[Reference: ISACA Advanced in AI Audit™ (AAIA™) Study Guide, Section: “AI in Audit Processes,” Subsection: “Auditor Responsibility and Validation in AI-Aided Tasks”, ]
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