If AI-generated audit reports contain false conclusions , the integrity of audit evidence and overall assurance is compromised. According to AAIA, when AI systems compromise accuracy of audit outputs , the immediate step should be to suspend use (B) to prevent further incorrect or misleading reporting.
This allows auditors to:
* Investigate the root cause of incorrect conclusions
* Validate the model's training data, rules, and prompt structures
* Reassess controls, safeguards, and human review processes
* Prevent reliance on unreliable AI-generated audit material
Increasing context (A) or reducing creativity (C) may help generative models but do not guarantee correction of fundamental errors. Updating SLAs (D) is administrative and does not solve the immediate integrity issue.
References:
AAIA Domain 3: Audit Evidence, Professional Skepticism, and AI output validation.
AAIA Domain 2: Monitoring AI Outputs for Accuracy.