Discuss Isaca AAIA Exam Topic 2 Question 24

Which of the following is the GREATEST concern when an audit team relies on generative AI to create audit reports?

AThe reports may be more likely to reflect outdated information.

BThe reports may contain misstatements resulting from hallucinations.

CThe reports may use inconsistent formatting from prior audit findings.

DThe reports may tend to use generic language for audit issues.

Suggested Answer: B

The greatest concern is that the generative model may hallucinate, producing incorrect facts or conclusions (option B). In an audit context, hallucinations can create false statements about control effectiveness, misreport risks, or incorrectly summarize evidence.

AAIA stresses that auditors must maintain professional skepticism and validate AI-generated content. Misstatements are high-risk because they undermine audit credibility, regulatory compliance, and organizational decision-making.

Formatting inconsistency (C) and generic language (D) are cosmetic issues. Outdated information (A) is a concern but does not inherently create false conclusions.

Hallucinated misinformation is the most severe and dangerous issue in AI-generated audit reporting.

AAIA Domain 3: AI in Audit Processes (accuracy of AI outputs, hallucination risks).

AAIA Domain 5: Ethical Responsibilities in AI-Assisted Work.

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4 comments · newest first

Denae 38 minutes ago

I recall discussing how outdated information could mislead decisions, so A might be a strong contender, but I still lean towards B being the greatest risk.

Joaquin 5 days ago

I feel like option D could be an issue too, but I wonder if it’s as critical as the potential for misstatements in B.

Ling 10 days ago

I'm not entirely sure, but I remember a practice question that emphasized the importance of accuracy over formatting, so maybe A is also a valid concern.

Benton 16 days ago

I think option B is a big concern because hallucinations in AI can lead to serious misstatements in reports.

Isaca AAIA Exam - Topic 2 Question 24 Discussion