Which of the following considerations should be prioritized when using an AI tool to select...

In an audit context, transparency of sampling is essential for demonstrating that the sample is fair, unbiased, and aligned with the audit objectives. When an AI tool selects samples for testing financial transactions, auditors must be able to explain and defend how the sample was generated—particularly to management, regulators, and external stakeholders. Option A directly supports AAIA’s focus on audit planning, sampling methodologies, and AI audit evidence .

High throughput (option B) and speed (option C) are beneficial but secondary to methodological soundness and explainability. Option D (historical performance) can be helpful but does not guarantee current transparency or appropriateness in new contexts. For AI-enabled sampling, the priority is that the selection logic is understandable, documented, and reproducible , ensuring audit defensibility.