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Question 13 of 38
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The key words are: IS auditor MOST important source data assist with an audit Before an auditor puts any information into an AI tool, the auditor must first determine whether the information itself is reliable and appropriate for audit purposes. Also the question says the application is approved. Hence determining the source data is accurate or reliable is correct answer is C
While data reliability is important for audit evidence, the decision of whether to input data into an AI tool hinges on confidentiality and privacy, not the inherent accuracy of the input data itself.