An IS auditor is assessing the implementation of AI tools for evidence collection involving multiple...

AI-driven evidence collection should enhanceefficiency and accuracy. The BEST indicator of improvement isreduced time spent gathering data with fewer errors(B), showing that AI has streamlined data extraction, consolidation, and initial validation without compromising quality. AAIA’s content on AI in audit processes highlights benefits such asautomation of repetitive tasks, improved coverage, and higher-quality evidence.

Extended timelines for retraining (A) suggest inefficiency rather than improvement. Eliminating human judgment (C) is neither realistic nor recommended; professional skepticism and auditor judgment remain essential. Relying on unstructured data with minimal cleansing (D) can increase risk of misinterpretation or noise. Therefore, more efficient and accurateevidence compilationis the clearest positive outcome.