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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 | - 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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| Topic 3 | - 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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ISACA Advanced in AI Audit Sample Questions (Q129-Q134):
NEW QUESTION # 129
Which of the following is the MOST important consideration when auditing the data used for training an AI model?
- A. Predictability
- B. Representativeness
- C. Understandability
- D. Timeliness
Answer: B
NEW QUESTION # 130
The PRIMARY benefit of using AI in audit fieldwork is that it:
- A. Automates documentation of workpapers and artifacts.
- B. Helps auditors to cover testing processes of all risk levels.
- C. Saves time for the engagement manager in reviewing the audit work.
- D. Can scan large datasets to identify trends and anomalies.
Answer: D
Explanation:
According to the AAIA™ manual, the transformative power of AI in audit fieldwork lies in its ability to process 100% of a data population at scale. While traditional audit methods rely on manual sampling, which may miss infrequent or complex outliers, AI-driven tools can efficiently scan massive, multi-dimensional datasets to pinpoint anomalies and emerging trends that warrant further investigation. This increases the depth of the audit and allows for a more rigorous risk-based approach. While automation of documentation (Option D) and time-saving for managers (Option A) are useful administrative advantages, they are secondary to the analytical capacity to uncover hidden patterns and improve the overall quality of audit fieldwork.
NEW QUESTION # 131
An internal audit department notices that AI-generated audit reports are producing false conclusions. Which of the following is the BEST way to correct this issue?
- A. Increase the model context.
- B. Update service level agreements (SLAs).
- C. Decrease the model's creativity score.
- D. Suspend utilization of the tool until resolved.
Answer: D
Explanation:
If AI-generated audit reports contain false conclusions, the integrity of audit evidence and overall assurance is compromised. According to AAIA, when AI systems compromise accuracy of audit outputs, the immediate step should be to suspend use (B) to prevent further incorrect or misleading reporting.
This allows auditors to:
Investigate the root cause of incorrect conclusions
Validate the model's training data, rules, and prompt structures
Reassess controls, safeguards, and human review processes
Prevent reliance on unreliable AI-generated audit material
NEW QUESTION # 132
An IS auditor is planning an audit covering a vendor-provided and supported AI model used by the organization to predict train track maintenance. Which of the following is the BEST approach for the IS auditor to test the model?
- A. Extensive code reviews
- B. White box testing
- C. Black box testing
- D. Gray box testing
Answer: C
Explanation:
When auditing vendor-provided (third-party) AI models, the organization often lacks access to the underlying source code, neural network architecture, or weights. In such cases, the AAIATM manual recommends "Black Box Testing" as the most practical and effective approach. This involves testing the model based solely on its inputs and outputs to verify its predictive accuracy, fairness, and reliability without needing internal technical details.
NEW QUESTION # 133
Which of the following sampling strategies would MOST likely involve the use of AI?
- A. Systematic
- B. Statistical
- C. Adaptive
- D. Judgmental
Answer: C
Explanation:
"Adaptive sampling" in an AI context refers to a strategy where the sampling process evolves based on the results of previous samples. AI algorithms can analyze initial findings to identify high-risk clusters or patterns, then automatically shift the sampling focus to those areas. This is significantly more efficient than traditional systematic or statistical sampling for finding "needles in haystacks," such as fraud. The ISACA AAIATM manual highlights that AI-enabled audit tools use adaptive logic to prioritize testing where anomalies are most likely to exist, thereby increasing the effectiveness of the audit.
NEW QUESTION # 134
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