Which of the following is an IS auditor's MOST important course of action when determining whether source data should be entered into approved generative AI tools to assist with an audit?

Question

Options

• AValidate that the tool is leveraging the latest model.
• BValidate that the tool provides a privacy notice.
• CDetermine whether any AI model hallucinations have occurred.
• DDetermine whether the information is reliable.

• A
  5% (2)
• B
  10% (4)
• C
  3% (1)
• D
  83% (33)

Explanation

Before entering source data into any AI tool, the auditor must first determine whether the information is reliable - meaning it is accurate, complete, and appropriate in quality to produce meaningful AI-assisted analysis. Unreliable input data will generate misleading outputs, which could lead to flawed audit conclusions. This is an application of the fundamental audit principle of evidence quality. Using the latest model version (A) is a technical consideration unrelated to data suitability. Reviewing the privacy notice (B) is important for data protection compliance but is secondary to confirming the data's reliability and appropriateness. Evaluating for hallucinations (C) concerns the AI tool's output quality, not the decision of whether to input specific source data in the first place.

No community discussion yet for this question.