Chapter 3 of 3 · ISACA AAIA
AI Auditing Tools and Techniques
Planning AI audits, testing and sampling, evidence collection, data quality and analytics, AI audit reports and AI in audit.
- 5topics
- 24 minfast track
- 4diagrams and exhibits
- 21%of the exam
Topics in this chapter
Take them in order, or jump to the one you need.
- 1AI Audit Planning and DesignPlanning an AI audit: the AI audit universe, risk-based selection, objectives, scope and criteria, competence, independence and…Diagram5 min
- 2AI Audit Testing and SamplingTesting AI controls: design versus operating effectiveness, walkthroughs, reperformance, attribute and variable sampling, and…Diagram5 min
- 3AI Audit Evidence Collection TechniquesCollecting AI audit evidence: sufficient and appropriate evidence, reliability, AI artefacts, logs, reproducibility, vendor…Diagram5 min
- 4Audit Data Quality and Data AnalyticsData quality and analytics in AI audits: quality dimensions, completeness checks, CAATs, continuous auditing, and using AI tools…4 min
- 5AI Audit Outputs and ReportsReporting AI audit results: finding structure, risk ratings, opinions and limitations, management responses, follow-up and…Diagram5 min
About this chapter
What this chapter covers
AI Auditing Tools and Techniques is 21% of the ISACA AAIA exam. It focuses on audit techniques tailored to AI systems and on using AI-enabled tools to make the audit itself more efficient and give faster, quality insight.
The domain covers audit planning and design (3A), audit testing and sampling methodologies (3B), audit evidence collection techniques (3C), audit data quality and data analytics (3D), and AI audit outputs and reports (3E).
The exam has 90 multiple choice questions, and candidates must hold CISA or an approved audit or accounting designation. This domain builds directly on that audit background and asks how it changes when the subject, or the tool, is AI.
Questions ask what the auditor should do FIRST when planning an AI audit, which sampling approach or evidence is BEST for a probabilistic system, and what the MOST important point is when audit uses AI to analyse data or draft results. Professional standards still apply: independence, due care, sufficient and appropriate evidence, and documented conclusions.
How the topics fit together
Planning sets the risk-based scope and criteria, testing and sampling decide how much work supports a conclusion, evidence and analytics provide the facts, and reporting turns them into findings management acts on. AI-enabled audit tools can help at every step, but the auditor stays responsible for every conclusion.
When audit uses AI, treat the tool like any other source of evidence: understand it, validate its output, document its use and never let it replace professional judgement.
How to use these pages
Each topic page has the same shape, so you can skim for what you need.
- What it is: the idea in plain words.
- How it works: the mechanism, with tables and examples.
- What to remember for the exam: the facts to memorise and how questions are phrased.
- Common mistakes: the classic traps.
- Check yourself: three questions to test your understanding.
Ready for more practice?
The full ISACA AAIA question bank has 750 questions, with timed practice exams and an explanation for every answer.
This study guide is independent and is not affiliated with, endorsed by, or sponsored by ISACA. Vendor names, certification names and exam codes are trademarks of their respective owners and are used for identification only.