Question 21
Domain 1 — AI Governance and Risk ManagementAn IS auditor is assessing the implementation of AI tools for evidence collection involving multiple data sources. Which of the following outcomes BEST indicates that AI-driven evidence collection has improved the audit process?
Correct answer: C
Explanation
AI-driven evidence collection improves efficiency and accuracy by automating data gathering across multiple sources. The best outcome is “Reduced time spent gathering data with fewer errors in evidence compilation,” because it shows both faster collection and better data quality, which are key benefits of AI in audit evidence handling.
Why each option is right or wrong
A. Elimination of human judgment in data and evidence analysis
B. Ability to rely on unstructured data with minimal cleansing
C. Reduced time spent gathering data with fewer errors in evidence compilation
The best indicator is the one that demonstrates both efficiency and reliability in the evidence-gathering phase: AI should automate extraction and consolidation across multiple sources, which reduces manual collection time and lowers human transcription/aggregation mistakes. In audit terms, that means the process is improved when the auditor can obtain the same evidence set faster and with fewer compilation errors, rather than merely producing more data or a more sophisticated tool output.
D. Extended reporting timelines that allow for AI model retraining