AAIA Exam Dumps | An IS auditor is considering the integration of AI techniques into the audit sampling process. Which

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Question 73/111

An IS auditor is considering the integration of AI techniques into the audit sampling process. Which of the following BEST enables the auditor to identify high-risk transactions within large data sets for targeted sampling?

A. Natural language processing (NLP)

B. Optical character recognition (OCR)

C. Rule-based analytics

D. Predictive analytics

Correct Answer: D

Predictive analyticsis the most effective method for identifyinghigh-risk transactionsbecause it uses statistical models, anomaly detection, and machine learning to:
* Rank transactions by inherent and residual risk
* Detect hidden patterns that auditors cannot manually identify
* Highlight unusual transaction profiles, outliers, and red flags
* Prioritize transactions that require deeper inspection
AAIA's audit domain emphasizesrisk-based sampling enhanced by AI, where predictive models significantly improve coverage and accuracy.
NLP (A) extracts insights from text-not ideal for transaction risk scoring.
OCR (B) digitizes documents but does not identify risk.
Rule-based analytics (C) only catches known patterns; predictive analytics uncoversunknown or emerging risks.
References:
AAIA Domain 3: AI in Audit Processes(advanced analytics, anomaly detection, risk scoring).

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