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AAIA · Question #19

Which of the following is the MOST important risk for an IS auditor to consider when reviewing the adoption of an AI system?

The correct answer is C. Bias in AI system decision making. Bias in AI decision-making is the most critical risk for an IS auditor because biased AI systems can produce unfair, discriminatory, or harmful outcomes - especially in high-stakes domains like hiring, lending, healthcare, or law enforcement. This risk carries significant…

AI Risk Management and Controls

Question

Which of the following is the MOST important risk for an IS auditor to consider when reviewing the adoption of an AI system?

Options

  • ACosts associated with AI system maintenance
  • BImmaturity of AI systems in the industry
  • CBias in AI system decision making
  • DResistance to the use of AI technology

How the community answered

(45 responses)
  • A
    20% (9)
  • B
    9% (4)
  • C
    64% (29)
  • D
    7% (3)

Explanation

Bias in AI decision-making is the most critical risk for an IS auditor because biased AI systems can produce unfair, discriminatory, or harmful outcomes - especially in high-stakes domains like hiring, lending, healthcare, or law enforcement. This risk carries significant legal, regulatory, reputational, and ethical consequences. Maintenance costs (A) are a financial concern, not a primary audit risk. Industry immaturity (B) is a contextual factor but not the most important individual risk. Resistance to AI technology (D) is a change management challenge, not a core audit risk related to the AI system's functionality or impact.

Topics

#AI Risk#AI Bias#IS Audit#Ethical AI

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