Which of the following should be an IS auditor ' s GREATEST concern when using...

For a predictive AI tool analyzing abnormalities , the GREATEST concern is the rate and impact of false positives and false negatives (A). False positives can lead to unnecessary investigation, while false negatives mean true issues (e.g., fraud, control failures) remain undetected. From an assurance perspective, false negatives are especially critical because they directly undermine audit objectives. AAIA underscores that key performance metrics (e.g., precision, recall) and error trade-offs are essential in evaluating AI tools used in audit.

Integration ease (B), speed (C), and cost (D) are important practical considerations but are secondary to whether the tool accurately identifies or misses significant anomalies . Therefore, error behavior—false positives and false negatives—represents the primary risk to audit quality.