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ISACA Advanced in AI Audit Sample Questions (Q160-Q165):

NEW QUESTION # 160
An IS auditor is considering using a web-based AI tool to update an audit report. What should be the MOST important consideration before inputting the report?

A. The AI tool alignment with organizational report formatting
B. Compliance with organizational data protection requirements
C. Impact on the audit budget
D. Safeguard measures of the AI tool

Answer: B

Explanation:
The MOST important factor iscompliance with organizational data protection requirements(D), because audit reports contain sensitive internal information, findings, and potential control deficiencies. Sending such content to an external AI tool may result in data exposure or unauthorized processing. AAIA emphasizes privacy, confidentiality, and data protection obligationswhen interacting with external AI systems.
Option B (safeguards) is important but still secondary to ensuring compliance with internal data protection rules. Formatting alignment (A) and budget considerations (C) do not address the primary risk: improper disclosure of confidential audit data. Therefore,data protection complianceis the priority.
References:
ISACA,AAIA Exam Content Outline- Domain 5: Legal, Privacy, and Ethical Considerations in AI.

NEW QUESTION # 161
To confirm the fairness of AI model decisions, the BEST way to collect reliable evidence during an AI audit is by:

A. Interviewing developers.
B. Testing the model with a curated sample data set.
C. Observing the system's interactions with end users.
D. Analyzing system metadata.

Answer: B

Explanation:
Testing the AI model with a curated and representative sample data set allows auditors to directly evaluate the fairness and bias of model decisions. This approach is aligned with best practices outlined in the AAIA™ Study Guide, as it enables quantifiable analysis of model behavior across different demographics or input scenarios.
"To assess fairness, auditors should use controlled data sets to evaluate whether model outputs disproportionately impact specific groups. This empirical testing provides stronger evidence than qualitative methods." While metadata (A) and developer interviews (C) can supplement findings, only B provides objective, reproducible evidence. Option D may reflect real-world interactions but lacks the control and consistency required in an audit.
Reference: ISACA Advanced in AI Audit™ (AAIA™) Study Guide, Section: "Ethical and Legal Considerations in AI," Subsection: "Fairness and Bias Testing in AI Systems"

NEW QUESTION # 162
An organization's system development process has been enhanced with AI. Which of the following features presents the GREATEST risk?

A. The AI allocates resources for new system development projects.
B. All codes are generated by AI without human oversight.
C. The AI personalizes applications for the user.
D. Non-technical users are validating AI results.

Answer: B

NEW QUESTION # 163
Which of the following BEST demonstrates effective coordination to ensure comprehensive oversight of an AI system deployed across multiple jurisdictions?

A. Establishing joint oversight plans and communication channels between agencies
B. Relying on automated processes for anomaly detection and documentation
C. Centralizing responsibility under a single supervisory authority
D. Focusing oversight activities on technical anomaly detection metrics

Answer: A

Explanation:
When AI systems spanmultiple jurisdictions, they are subject to different regulatory regimes, cultural expectations, and risk tolerances. AAIA emphasizes that oversight must be coordinated to avoid gaps or overlaps.Establishing joint oversight plans and communication channels between agencies(B) ensures that relevant authorities share information, align on expectations, and collectively monitor AI risks, enabling coherent and comprehensive oversight.
Option A focuses too narrowly on technical metrics without ensuring cross-jurisdiction coordination. Option C may not be feasible or lawful, as jurisdictional sovereignty often prevents centralizing authority. Option D emphasizes automation but does not address governance and coordination. Thus, the best demonstration of effective oversight for cross-jurisdiction AI deployments isformal joint oversight and structured communication.
References:
ISACA,AAIA Exam Content Outline- Governance of AI (roles, responsibilities, coordination among stakeholders).
ISACA materials addressing multi-jurisdictional AI risk, regulatory alignment, and oversight structures.

NEW QUESTION # 164
Which use case for an AI model to be used by a food delivery service would pose ethical risk to the organization?

A. Using customer service metrics for service speed and food quality to predict customer retention and forecast revenue
B. Correlating time, cost, delivery distance, and customer satisfaction metrics to issue coupons to customers receiving substandard service
C. Basing driver retention and termination decisions on the number of delivered orders per total hours worked as compared to an industry benchmark
D. Comparing total food preparation and delivery time to an industry benchmark to set key performance and risk indicators for individual restaurants

Answer: C

NEW QUESTION # 165
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AAIA Updated Test Cram | AAIA Valid Study Plan

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ISACA Advanced in AI Audit Sample Questions (Q160-Q165):

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