Audit Evidence Collection Techniques AAIA Practice Questions (Page 5)

Questions 21–25

1. 21foundation · easy

   What is the primary reason for retaining audit evidence in accordance with regulatory requirements?

   • ATo support potential legal or regulatory inquiries and future audits.
   • BTo make the audit report more concise.
   • CTo reduce the cost of the audit.
   • DTo allow the evidence to be modified if needed.
   Reveal Solution Discussion Select an answer first
2. 22application · medium

   An auditor needs to collect evidence from an AI system's application logs to verify that the system is processing data correctly. The logs are stored in a centralized log management platform. The auditor wants to use an automated approach to gather the logs efficiently. Which of the following is the most appropriate action?

   • ARequest that the IT team provide a copy of the logs on a USB drive for the auditor to review.
   • BUse a screen capture tool to record the log entries displayed on the monitoring dashboard.
   • CManually download the log files from the platform's web interface for each day of the audit period.
   • DWrite a script that queries the log management platform's API to extract logs for the relevant time period and save them to a secure location.
   Reveal Solution Discussion Select an answer first
4. 23application · medium

   An auditor is collecting evidence from an AI system's database. The auditor uses a script to extract data and stores it on a local drive. Later, the auditor needs to transfer the data to a secure server for analysis. Which of the following is the most important control to maintain the integrity of the evidence during the transfer?

   • ACompress the files into a ZIP archive and upload them via a web interface.
   • BCopy the files using a USB drive and physically transport them to the server.
   • CUse a secure file transfer protocol (SFTP) and verify the cryptographic hash of the files after transfer.
   • DEmail the files to the server administrator for upload.
   Reveal Solution Discussion Select an answer first
5. 24foundation · easy

   Which of the following practices best supports the integrity of audit evidence?

   • AAllowing evidence to be modified during analysis to correct errors.
   • BStoring evidence in a shared folder accessible to all audit team members.
   • CUsing cryptographic hashes to verify that evidence has not been altered.
   • DDeleting original evidence after analysis to save storage space.
   Reveal Solution Discussion Select an answer first
6. 25foundation · easy

   During the planning phase of an AI audit, what is the primary purpose of identifying relevant data sources and stakeholders?

   • ATo ensure all audit evidence is collected using automated tools.
   • BTo document the final audit report structure.
   • CTo determine the audit's scope and objectives by understanding what data is available and who can provide context or access.
   • DTo select the audit sampling method before any other planning activity.
   Reveal Solution Discussion Select an answer first