Isaca ISACA Advanced in AI Audit (AAIA) AAIA Question # 11 Topic 2 Discussion
AAIA Exam Topic 2 Question 11 Discussion:
Question #: 11
Topic #: 2
An IS auditor is considering the integration of AI techniques into the audit sampling process. Which of the following BEST enables the auditor to identify high-risk transactions within large data sets for targeted sampling?
Predictive analytics is the most effective method for identifying high-risk transactions because it uses statistical models, anomaly detection, and machine learning to:
Rank transactions by inherent and residual risk
Detect hidden patterns that auditors cannot manually identify
Highlight unusual transaction profiles, outliers, and red flags
Prioritize transactions that require deeper inspection
AAIA’s audit domain emphasizes risk-based sampling enhanced by AI , where predictive models significantly improve coverage and accuracy.
NLP (A) extracts insights from text—not ideal for transaction risk scoring.
OCR (B) digitizes documents but does not identify risk.
Rule-based analytics (C) only catches known patterns; predictive analytics uncovers unknown or emerging risks .
[References:, AAIA Domain 3: AI in Audit Processes (advanced analytics, anomaly detection, risk scoring)., , ]
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