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| Topic | Details |
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| Topic 1 | - 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 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 | - 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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ISACA Advanced in AI Audit Sample Questions (Q160-Q165):
NEW QUESTION # 160
Which of the following is the MOST important reason to conduct regular threat modeling exercises for AI systems and data?
- A. To comply with AI regulatory requirements
- B. To proactively identify potential vulnerabilities in AI systems
- C. To prevent instances of AI model drift
- D. To assess the performance of AI algorithms
Answer: B
Explanation:
Regular threat modeling allows organizations to proactively identify vulnerabilities specific to AI, such as:
Data poisoning
Model inversion attacks
Membership inference attacks
Prompt injection
Unauthorized model manipulation
AAIA highlights AI threat modeling as essential for anticipating and mitigating AI-specific security risks that traditional IT threat modeling does not fully address.
NEW QUESTION # 161
An IS auditor is reviewing AI-driven processes that automate financial approvals. Which of the following poses the GREATEST challenge to maintaining separation of duties (SOD)?
- A. Narrowly targeted AI awareness training
- B. Inadequate documentation for AI tools
- C. Lack of transparency in AI algorithms
- D. Use of AI to automate routine manual tasks
Answer: C
Explanation:
Separation of Duties (SOD) is intended to prevent errors or fraud by ensuring no single person (or entity) has control over all stages of a transaction. When AI automates financial approvals, the
"Lack of transparency in the algorithm" creates a challenge because the logic that grants approval is often opaque. If the algorithm functions as a "Black Box," it may consolidate decision- making power that was previously spread across multiple human roles, without sufficient visibility into how those decisions are made. This can lead to unauthorized or erroneous approvals going undetected. Effective AI governance must ensure that automated approvals are subject to transparent audit trails and secondary human reviews to uphold SOD principles.
NEW QUESTION # 162
Which of the following is the PRIMARY reason IS auditors must be aware that generative AI may return different investment recommendations from the same set of data?
- A. Limitations can arise in the quantification of risk profiles.
- B. Neural node access varies each time the process is executed.
- C. Servers are reconfigured periodically.
- D. Computational logic is based on probabilities.
Answer: D
NEW QUESTION # 163
An IS auditor is testing an AI model used for determining insurance premiums and eligibility. Which of the following is the MOST effective testing method to identify bias in algorithm outputs?
- A. Regression testing
- B. Cross-cluster analysis
- C. Predictive analytics
- D. Disparate impact analysis
Answer: D
Explanation:
Disparate impact analysisis a specific technique used to detect whether model decisions disproportionately disadvantage certain protected or sensitive groups (e.g., by gender, age, ethnicity, or other attributes). For an AI model determiningpremiums and eligibility, fairness and non-discrimination are critical regulatory and ethical requirements, and AAIA content highlights fairness and bias evaluation as core elements of AI governance and risk management.
Regression testing (A) checks that changes do not introduce defects in previously functioning components, not fairness. Cross-cluster analysis (B) may reveal patterns but is not inherently a fairness test. Predictive analytics (D) is a broad term for forward-looking analysis, not a method specifically designed to detect bias.
Therefore,disparate impact analysisis the most appropriate and targeted method to identify bias in the insurance AI model's outputs.
References:
ISACA,AAIA Exam Content Outline- Domain 1: AI Governance and Risk (bias, fairness, and transparency considerations).
ISACA AI ethics and fairness guidance used in AAIA training materials.
NEW QUESTION # 164
An IS auditor is reviewing change documentation of an AI model. Which of the following would pose the GREATEST risk?
- A. The seed used for testing is not documented.
- B. There is a low number of test scenarios.
- C. Management has not tested the model.
- D. Test results are not in a standardized format.
Answer: B
Explanation:
A low number of test scenarios (C) indicates insufficient testing coverage, creating a high likelihood that errors, biases, or edge-case failures remain undetected. AI systems require broad, diverse scenario testing, including fairness, robustness, and stress testing. AAIA highlights comprehensive testing as essential to AI reliability and risk mitigation.
NEW QUESTION # 165
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