Audit Evidence Collection Techniques AAIA Practice Questions (Page 6)

Questions 26–30

1. 26application · medium

   An auditor is extracting data from an AI system's raw log files for analysis. The logs are in a semi-structured format (JSON) and contain nested fields. The auditor needs to transform the data into a flat table for statistical analysis. Which of the following is the most appropriate approach?

   • AAsk the system administrator to provide the data in a pre-aggregated summary format.
   • BImport the JSON logs directly into a statistical tool without any transformation.
   • CUse a data transformation script to parse the JSON, flatten nested fields, and load the data into a structured format while preserving all relevant fields.
   • DManually copy the relevant fields from the JSON logs into an Excel spreadsheet.
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2. 27application · medium

   An auditor is testing an AI system that processes loan applications. The system's decisions are based on a large dataset of historical applications. The auditor wants to test the system's compliance with anti-discrimination laws. Which sampling approach is most appropriate to ensure the sample includes sufficient representation of protected groups?

   • AStratified sampling, with strata based on protected characteristics such as race, gender, and age.
   • BSimple random sampling from the entire population of loan applications.
   • CSystematic sampling, selecting every 100th application from the list.
   • DConvenience sampling, selecting applications that are easiest to access.
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4. 28foundation · easy

   What is the primary purpose of maintaining a chain of custody for audit evidence?

   • ATo determine the sampling method for evidence collection.
   • BTo reduce the amount of evidence that needs to be collected.
   • CTo automate the analysis of evidence.
   • DTo document the evidence's integrity and handling from collection to presentation.
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5. 29foundation · easy

   Which of the following is a key output of the evidence collection planning phase for an AI audit?

   • AA finalized audit report with findings and recommendations.
   • BA completed chain-of-custody form for each piece of evidence.
   • CA list of all automated tools available in the organization.
   • DA documented plan that specifies the evidence to collect, the sources, and the stakeholders involved.
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6. 30foundation · easy

   Why might an auditor use manual evidence collection procedures in addition to automated methods?

   • ATo reduce the total time required for the audit.
   • BTo replace automated methods entirely for all evidence types.
   • CTo ensure that all evidence is collected without any human judgment.
   • DTo gather contextual information and insights that automated tools cannot provide.
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