The ISACA AAIA™ framework highlights that the use of AI in auditing does not relieve the auditor of their responsibility for professional judgment. The highest risk is " Over-reliance " or " Automation Bias, " where the auditor accepts AI-generated conclusions without independent validation. If the AI makes a false conclusion due to a hallucination or biased logic, and the auditor fails to " check under the hood, " the entire audit report becomes unreliable. While data completeness (Option C) and formatting (Option B) are important, the human-in-the-loop validation of AI outputs is the primary safeguard ensuring audit quality and accountability.
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