AI Audit Plan
AI audit planning defines objectives, criteria, risk assessment, stakeholders, scope, timing, resources, skills, evidence needs, and audit approach.
How to study for ISACA AAIA
Treat each item as an audit decision: understand AI risk, identify criteria, test evidence, assess control effectiveness, then report impact and follow-up.
Core concepts
Concept 1
An AI audit plan should align audit objectives, risk assessment, criteria, scope, schedule, resources, and reporting expectations.
Exam cue: Tie audit objectives to AI risks and organizational assurance needs.
Concept 2
Planning should identify required technical, legal, risk, privacy, security, and business expertise.
Exam cue: Identify skills and specialists when AI systems are technically complex.
Concept 3
Auditors should define evidence needs before fieldwork, including artifacts, logs, approvals, test data, and stakeholder interviews.
Exam cue: Define criteria before testing controls.
Risk pitfalls and guardrails
Planning an AI audit like a generic application audit.
Guardrail: Avoid treating AI audit as only a technical scan, accepting management assertions without evidence, or omitting prompts, data, vendors, and monitoring.
Starting fieldwork without agreed criteria or evidence requests.
Guardrail: Avoid treating AI audit as only a technical scan, accepting management assertions without evidence, or omitting prompts, data, vendors, and monitoring.
Ignoring specialist skills needed for model, data, or security review.
Guardrail: Avoid treating AI audit as only a technical scan, accepting management assertions without evidence, or omitting prompts, data, vendors, and monitoring.
Memory anchors
Audit Objective
An audit objective states what assurance the AI audit is designed to provide.
Audit Criteria
Audit criteria are the policies, standards, laws, frameworks, or requirements used to judge evidence.
Resource Plan
A resource plan assigns auditors, specialists, timeline, tools, and budget to the AI audit.
Evidence Request
An evidence request defines artifacts, logs, approvals, interviews, and data needed for fieldwork.
Risk-Based Plan
A risk-based plan focuses audit effort on AI areas with the highest impact and uncertainty.
Stakeholder Map
A stakeholder map identifies owners, operators, risk teams, legal, security, privacy, and users.
Audit Approach
An audit approach explains how testing, interviews, analytics, sampling, and tool use will be performed.
Planning Memo
A planning memo documents audit purpose, scope, criteria, risks, timing, resources, and reporting path.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
An AI audit plan says only that the team will review controls. What should be defined FIRST?
Which planning activity BEST identifies the highest-risk AI engagements?
Answer all questions to submit.
Next step personalized recommendations
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Move forward only after this module is stable.
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