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CORAA ವಿಶ್ವವಿದ್ಯಾಲಯ · ಪರಿಕರ

ನಿಮ್ಮ ಕ್ಲೈಂಟ್ AI ಬಳಸಿದಾಗ, what should you ಆಡಿಟ್?

Map AI ಅಪಾಯಗಳು to SA 315 ಅಪಾಯ-assessment ಕಾರ್ಯವಿಧಾನಗಳು. 15 questions across 5 categories, model, data, operational, ಅನುಸರಣೆ, financial statement impact.

ಕ್ಲೈಂಟ್ AI ಪ್ರೊಫೈಲ್
ಅಪಾಯ assessment, 15 questions
Rate each ಅಪಾಯ factor: 1 (Low ಅಪಾಯ) to 5 (High ಅಪಾಯ)
Model Risk
ಸರಾಸರಿ 3/5
1. Is the AI model a black box (unexplainable)?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
2. How frequently is the model retrained/updated?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
3. Has the model been independently validated?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
Data Risk
ಸರಾಸರಿ 3/5
1. Is the training data biased or unrepresentative?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
2. Are data inputs validated before feeding the model?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
3. Is there proper data governance (lineage, quality, access)?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
Operational Risk
ಸರಾಸರಿ 3/5
1. Is there human oversight of AI decisions?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
2. Are there fallback procedures if the AI system fails?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
3. Is there monitoring for model drift or degradation?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
Compliance & Regulatory Risk
ಸರಾಸರಿ 3/5
1. Does the AI system comply with applicable regulations (RBI, SEBI, etc.)?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
2. Is there documentation of the AI system's design and operation?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
3. Are there ethical guidelines for AI use?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
Financial Statement Impact
ಸರಾಸರಿ 3/5
1. Could AI errors materially affect financial statements?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
2. Are AI-derived estimates (provisions, valuations) material?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
3. Is the AI system part of the client's internal controls?3/5
Low ಅಪಾಯHigh ಅಪಾಯ
Overall ಅಪಾಯ score
3
5.0 ರಲ್ಲಿ
ಅಪಾಯ rating
High
High-ಅಪಾಯ categories
0
ಅಪಾಯ heat map
Model Risk3/5 · High
Data Risk3/5 · High
Operational Risk3/5 · High
Compliance & Regulatory Risk3/5 · High
Financial Statement Impact3/5 · High
ಕಡಿಮೆ (≤2)ಮಧ್ಯಮ (2–3.5)ಹೆಚ್ಚು (>3.5)
Recommended ಆಡಿಟ್ ಕಾರ್ಯವಿಧಾನಗಳು
Model RiskHigh ಅಪಾಯ
  • Test model outputs against manual calculations
  • Review model validation reports and methodology
  • Assess explainability documentation and audit trail
Data RiskHigh ಅಪಾಯ
  • Test input controls and data validation procedures
  • Verify data completeness and representativeness
  • Review data governance framework and access controls
Operational RiskHigh ಅಪಾಯ
  • Test override controls and human review procedures
  • Review incident logs and business continuity plans
  • Evaluate model monitoring and alerting mechanisms
Compliance & Regulatory RiskHigh ಅಪಾಯ
  • Review regulatory filings and compliance certifications
  • Test compliance monitoring procedures
  • Assess ethical AI policy and governance framework
Financial Statement ImpactHigh ಅಪಾಯ
  • Perform substantive procedures on AI-generated amounts
  • Test reasonableness of AI-derived accounting estimates
  • Evaluate design and implementation of AI-related controls
SA 315 ಅಪಾಯ-assessment mapping
Model Risk
Understand the entity's AI models as part of the information system (SA 315.18-19)
Data Risk
Evaluate IT general controls over data integrity (SA 315.21)
Operational Risk
Assess control activities over AI operations (SA 315.26)
Compliance & Regulatory Risk
Identify regulatory compliance risks affecting financial reporting (SA 315.11)
Financial Statement Impact
Identify and assess risks of material misstatement from AI systems (SA 315.25-30)
Key insight, ಲೆಕ್ಕಪರಿಶೋಧನೆ AI systems
High ಅಪಾಯ. Significantly expand substantive ಕಾರ್ಯವಿಧಾನಗಳು. Consider engaging an IT-ಆಡಿಟ್ specialist. Test AI outputs against independent calculations.
ಆಡಿಟ್ AI-ಚಾಲಿತ clients

Need help ಲೆಕ್ಕಪರಿಶೋಧನೆ AI? - ಸ್ವಯಂಚಾಲಿತ ಪರೀಕ್ಷೆ ಮತ್ತು ದಾಖಲಾತಿ.

CORAA helps ಆಡಿಟರ್‌ಗಳು navigate AI ಅಪಾಯಗಳು with continuous monitoring and SA 315 mapped ಕಾರ್ಯವಿಧಾನಗಳು.

ಮುಂದೆ

Run defensible ಕಾರ್ಯವಿಧಾನಗಳು across the ಎಂಗೇಜ್‌ಮೆಂಟ್.

ಉಚಿತ ಪ್ರಯೋಗವನ್ನು ಪ್ರಾರಂಭಿಸಿCORAA ವಿಶ್ವವಿದ್ಯಾಲಯವನ್ನು ಅನ್ವೇಷಿಸಿ
AI Risk Assessment Tool — Map AI Risks to SA 315 for Auditors | CORAA