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CORAA University · साधन· विद्यालय

जेव्हा तुमचे क्लायंट वापरते AI, काय पाहिजे तुम्ही ऑडिट?

Map AI जोखीम ला SA 315 जोखीम-assessment procedures. 15 questions ओलांडून 5 categories, model, data, operational, अनुपालन, financial statement impact.

क्लायंट AI profile
जोखीम assessment, 15 questions
Rate each जोखीम factor: 1 (कमी जोखीम) ला 5 (जास्त जोखीम)
Model Risk
सरासरी 3/5
1. Is the AI model a black box (unexplainable)?3/5
कमी जोखीमजास्त जोखीम
2. How frequently is the model retrained/updated?3/5
कमी जोखीमजास्त जोखीम
3. Has the model been independently validated?3/5
कमी जोखीमजास्त जोखीम
Data Risk
सरासरी 3/5
1. Is the training data biased or unrepresentative?3/5
कमी जोखीमजास्त जोखीम
2. Are data inputs validated before feeding the model?3/5
कमी जोखीमजास्त जोखीम
3. Is there proper data governance (lineage, quality, access)?3/5
कमी जोखीमजास्त जोखीम
Operational Risk
सरासरी 3/5
1. Is there human oversight of AI decisions?3/5
कमी जोखीमजास्त जोखीम
2. Are there fallback procedures if the AI system fails?3/5
कमी जोखीमजास्त जोखीम
3. Is there monitoring for model drift or degradation?3/5
कमी जोखीमजास्त जोखीम
Compliance & Regulatory Risk
सरासरी 3/5
1. Does the AI system comply with applicable regulations (RBI, SEBI, etc.)?3/5
कमी जोखीमजास्त जोखीम
2. Is there documentation of the AI system's design and operation?3/5
कमी जोखीमजास्त जोखीम
3. Are there ethical guidelines for AI use?3/5
कमी जोखीमजास्त जोखीम
Financial Statement Impact
सरासरी 3/5
1. Could AI errors materially affect financial statements?3/5
कमी जोखीमजास्त जोखीम
2. Are AI-derived estimates (provisions, valuations) material?3/5
कमी जोखीमजास्त जोखीम
3. Is the AI system part of the client's internal controls?3/5
कमी जोखीमजास्त जोखीम
Overall जोखीम score
3
out च्या 5.0
जोखीम rating
High
जास्त-जोखीम categories
0
जोखीम heat map
Model Risk3/5 · High
Data Risk3/5 · High
Operational Risk3/5 · High
Compliance & Regulatory Risk3/5 · High
Financial Statement Impact3/5 · High
कमी (≤2)मध्यम (2–3.5)जास्त (>3.5)
Recommended ऑडिट procedures
Model RiskHigh जोखीम
  • Test model outputs against manual calculations
  • Review model validation reports and methodology
  • Assess explainability documentation and audit trail
Data RiskHigh जोखीम
  • Test input controls and data validation procedures
  • Verify data completeness and representativeness
  • Review data governance framework and access controls
Operational RiskHigh जोखीम
  • Test override controls and human review procedures
  • Review incident logs and business continuity plans
  • Evaluate model monitoring and alerting mechanisms
Compliance & Regulatory RiskHigh जोखीम
  • Review regulatory filings and compliance certifications
  • Test compliance monitoring procedures
  • Assess ethical AI policy and governance framework
Financial Statement ImpactHigh जोखीम
  • Perform substantive procedures on AI-generated amounts
  • Test reasonableness of AI-derived accounting estimates
  • Evaluate design and implementation of AI-related controls
SA 315 जोखीम-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)
मुख्य अंतर्दृष्टी, AI प्रणालींचे लेखापरीक्षण
जास्त जोखीम. Significantly expand substantive procedures. Consider engaging एक IT-ऑडिट specialist. चाचणी AI outputs against independent calculations.
ऑडिट AI-समर्थित क्लायंट्स

AI लेखापरीक्षणात मदत हवी? - स्वयंचलित चाचणी आणि दस्तऐवजीकरण.

CORAA helps लेखापरीक्षक navigate AI जोखीम सोबत सतत मॉनिटरिंग आणि SA 315 mapped procedures.

पुढे

चालवा defensible procedures ओलांडून the एंगेजमेंट.

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