AAIA Question 35

Community Discussion

Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.

• Chose B1

  False Assurance: If the AI incorrectly labels an "Ineffective" control as "Effective," management will rely on a false sense of security. This could lead to unmitigated risks, financial loss, or regulatory non-compliance. Audit Risk: This is a classic example of Detection Risk. Professional Skepticism: Auditors are required to exercise professional judgment. If an AI "hallucinates" or misinterprets a complex control environment, and the auditor fails to catch it, the credibility of the entire Internal Audit function is compromised.