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Question 1123 - CISA discussion

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During an operational audit on the procurement department, the audit team encounters a key system that uses an artificial intelligence (Al) algorithm. The audit team does not have the necessary knowledge to proceed with the audit. Which of the following is the BEST way to handle this situation?

A.
Perform a skills assessment to identify members from other business units with knowledge of Al.
Answers
A.
Perform a skills assessment to identify members from other business units with knowledge of Al.
B.
Remove the Al portion from the audit scope and proceed with the audit.
Answers
B.
Remove the Al portion from the audit scope and proceed with the audit.
C.
Delay the audit until the team receives training on Al.
Answers
C.
Delay the audit until the team receives training on Al.
D.
Engage external consultants who have audit experience and knowledge of Al.
Answers
D.
Engage external consultants who have audit experience and knowledge of Al.
Suggested answer: D

Explanation:

If the audit team lacks the necessary knowledge to audit a system that uses an AI algorithm, engaging external consultants who have audit experience and knowledge of AI would be the best approach12.These consultants can provide the expertise needed to effectively audit the AI system12.This approach ensures that the audit is conducted thoroughly and accurately, without requiring the audit team to acquire new skills or knowledge12.

Auditing Guidelines for Artificial Intelligence - ISACA

An In-Depth Guide To Audit AI Models - Censius

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asked 18/09/2024
Barry Richards
30 questions
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