Question 4
Domain 2 — AI Operations, Lifecycle, and Control EnvironmentWhat makes walkthroughs and interviews valuable in AI audit evidence collection?
Correct answer: B
Explanation
Walkthroughs and interviews let auditors observe how work is actually performed and compare it to written procedures. They are valuable because they help validate "actual practices versus documented processes," revealing gaps, exceptions, or controls that may not appear in records alone.
Why each option is right or wrong
A. They eliminate the need for data access logs
B. They help validate actual practices versus documented processes
Walkthroughs and interviews are used to corroborate whether the AI control environment operates as described in policies, procedures, and model documentation, rather than relying only on paper evidence. In audit terms, they provide direct corroborative evidence under the general evidence principles in ISA 500 / AU-C 500, helping the auditor compare observed execution with documented process and identify deviations, exceptions, or undocumented workarounds.
C. They support only technical metrics and configurations
D. They are required only after deployment