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| Topic | Details |
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| Topic 1 | - AI Operations: It covers managing AI-specific data needs—including collection, quality, security, and classification—applying development lifecycle methodologies with privacy and security by design, change and incident management, testing AI solutions, identifying AI-related threats and vulnerabilities, and supervising AI deployments.
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| Topic 2 | - AI GOVERNANCE AND RISK: It encompasses understanding different AI models and their life cycles, guiding AI strategy, defining roles and policies, managing AI-related risks, overseeing data privacy and governance, and ensuring adherence to ethical practices, standards, and regulations.
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| Topic 3 | - Auditing Tools and Techniques: This section of the exam measures the skills of AI auditors and centers on auditing AI systems using appropriate tools and methods. It includes audit planning and design, sampling methodologies specific to AI, collecting audit evidence, using data analytics for quality assurance, and producing AI audit outputs and reports, including follow-up and quality control measures.
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ISACA Advanced in AI Audit Sample Questions (Q100-Q105):
NEW QUESTION # 100
When initiating an AI governance program, which of the following is MOST critical to ensure the AI system aligns with organizational objectives and stakeholder needs?
- A. Establishing continuous AI system monitoring
- B. Identifying specific processes for the AI use case
- C. Prioritizing AI hardware and infrastructure acquisition
- D. Defining AI regulatory compliance requirements before business needs
Answer: B
Explanation:
Effective AI governance begins with "Problem Framing" and process identification. Before acquiring hardware (Option B) or setting up monitoring (Option C), the organization must clearly define the specific business processes the AI will augment or automate. This ensures that the development of the model is rooted in strategic objectives rather than technological hype. The ISACA AAIATM framework emphasizes that governance structures must first validate the "use case" to ensure it is ethical, feasible, and value-adding. Without a well-defined use case, the organization risks implementing AI that is legally compliant (Option A) but operationally irrelevant or harmful to its core mission.
NEW QUESTION # 101
Which role is BEST suited to define the implementation roadmaps for adopting AI solutions?
- A. Steering committee
- B. Internal audit
- C. Risk management committee
- D. Product management
Answer: A
Explanation:
A steering committee is responsible for enterprise-wide strategic decisions, technology alignment, investment prioritization, and governance oversight.
AAIA states that AI implementation roadmaps must be driven by a group that can evaluate:
Organizational strategy
Technology readiness
Budget allocations
Risk appetite
Regulatory obligations
Cross-functional impacts
NEW QUESTION # 102
Which of the following evaluation criteria is the HIGHEST priority when auditing an organization ' s management of AI vendors?
- A. Hardware requirements for efficient AI model interference
- B. Model interpretability for explainable AI decisions and audit trails
- C. Service level objective (SLO) used to measure AI vendor performance
- D. Supplier contracts generated via natural language processing (NLP)
Answer: B
Explanation:
When outsourcing AI, the organization retains accountability for the model ' s decisions. The highest priority for an auditor is ensuring " Interpretability " -the ability of the vendor to provide tools or documentation that explain the model ' s rationale. Without this, the organization cannot satisfy regulatory requirements for transparency (e.g., GDPR Right to Explanation) or verify that the vendor ' s model is not biased. While SLOs (Option B) are important for operational uptime, they do not mitigate the ethical or legal risks associated with
" Black Box " algorithms provided by third parties.
NEW QUESTION # 103
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. Share and review the results with management.
- B. Regenerate the results to ensure similar outputs are provided.
- C. Compare results with a publicly available generative AI tool to ensure outputs are similar.
- D. Assess whether the information provided is complete and accurate.
Answer: D
Explanation:
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"
NEW QUESTION # 104
A bank is deploying an AI model trained on customer transactions in a multi-cloud environment. Which of the following BEST supports regulatory compliance regarding data security and privacy?
- A. Data protection impact assessment (DPIA)
- B. Data residency and sovereignty controls
- C. Data governance framework
- D. Privacy by design
Answer: B
Explanation:
In a multi-cloud environment, data often traverses various geographical regions. For financial institutions, " Data residency and sovereignty " are the most critical compliance factors, ensuring that data is stored and processed within the jurisdictions required by law (e.g., GDPR or local banking acts). Failure to control where data resides can lead to severe legal penalties. While " Privacy by Design " and " DPIA " are essential methodologies, they do not specifically address the physical and legal location of data across cloud providers.
Sovereignty controls ensure the bank maintains control over its data assets and complies with specific cross- border data transfer regulations.
NEW QUESTION # 105
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