監査手順を支援するために AI ツールを使用する場合、データ品質に関する最大のリスクは次のどれですか。
正解:A
Unstructured data without standardized preprocessing (option A) creates the highest data quality risk because AI models depend heavily on the cleanliness, consistency, and structure of input data. AAIA warns that improperly processed unstructured data leads to: * Incorrect text extraction * Lost contextual meaning * Feature extraction errors * Misclassification * Inaccurate audit evidence Option B is a bias or relevance risk, not data quality. Option C is a governance/training issue. Option D is an oversight risk, not a data quality issue. Therefore, using unstructured data without preprocessing is the most direct threat to data quality. References: AAIA Domain 2: Data Preprocessing and Quality AAIA Domain 3: AI-Assisted Audit Evidence Integrity