Question 8
Domain 2 — AI Operations, Lifecycle, and Control EnvironmentIn the CCCE audit finding framework, which element describes the deviation from expected practice that the auditor FOUND during fieldwork?
Correct answer: B
Explanation
“Condition” is the element that states what the auditor actually observed during fieldwork. In audit terminology, it is the “deviation from expected practice” found by the auditor, as opposed to the expected standard or the cause of the deviation.
Why each option is right or wrong
A. Criteria — the standard or expectation that should be met
B. Condition — what the auditor actually observed or discovered
In the CCCE audit finding framework, the element tied to fieldwork evidence is the observed state of affairs: what the auditor actually saw, tested, or documented on site. The other elements separate out the standard expected, the reason for the gap, and the impact, so the finding that captures the deviation discovered during testing is the one describing the actual condition noted by the auditor.
C. Cause — the root reason the deviation exists
D. Effect — the impact of the deviation on the organization