When using generative AI tools during audit activities, the most critical concern is the reliability and appropriateness of the information being entered and processed. According to the AAIATM Study Guide, auditors are accountable for ensuring that audit data is valid, confidential, and that generated outputs are factual and verifiable.
"IS auditors must evaluate whether the information entered into AI tools is reliable and appropriate for the audit context. Inputting sensitive or unverified data may lead to regulatory violations or audit inaccuracies."