Which statement best reflects the principle of professional skepticism?

Question

Options

• AAuditors critically evaluate AI systems, actively seeking evidence that may contradict claims of
• BAuditors ensure their reports clearly reflect the system's effectiveness, ethical concerns, and
• CAuditors use their expertise to assess AIMS, ensuring it meets organizational needs and maintains
• DAuditors should always trust the auditee's representation unless contradictory evidence is obvious

• A
  85% (40)
• B
  2% (1)
• C
  4% (2)
• D
  9% (4)

Explanation

Professional skepticism is an audit principle emphasizing the need for auditors to maintain a questioning mindset and critically assess evidence. It involves actively searching for inconsistencies or contradictions in the evidence provided. ISO 19011:2018 emphasizes that auditors must "remain alert to indications of nonconformity and fraud" and "consider contradictory information." This is especially relevant in AI audits where ethical compliance and data quality must be scrutinized.

No community discussion yet for this question.