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Exam (elaborations)

AUI3704 Assignment 4 (COMPLETE ANSWERS) Semester 2 2025 - DUE 25 September 2025

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Criteria for evaluation: rubric for formative assessment Criteria Excellent Good Fair Needs improvement Content quality (25) 20–25 15–20 10–15 0–10 The student demonstrates a deep understanding of the chosen topic, You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. addressing the question thoroughly with relevant examples and critical insights. Information is accurately researched, wellsupported and presented in a clear, professional format. The student provides a clear and accurate response, addressing the main points of the question. Some examples and evidence are used, but the depth or breadth of analysis could be improved. The student addresses the question, but the answer lacks depth and clarity. Some points are underexplored or insufficiently explained, and there are few or no supporting examples. The answer is incomplete, lacks clear structure or demonstrates limited understanding of the topic. Major details or examples are missing. Engagement with AI (10) 8–10 6–8 3–6 0–3 The student demonstrates the effective use of AI tools to enhance the quality of the answer, showcasing the thoughtful integration of AI-sourced information and insights. The student uses AI effectively, though there is limited integration of AI sources, or some aspects of AI assistance are underutilised. AI is used in the answer, but its contribution is minimal, or the information sourced from AI is not fully integrated into the answer. The student either does not use AI or uses it inappropriately, with little contribution to the quality of the answer. Structure and organisation (5) 4–5 3–4 2-3 0–2 The answer is well organised, following a logical flow of ideas. Each section is clearly defined, and transitions between paragraphs are smooth. The structure is generally clear, but some sections do not flow logically or need better transitions between ideas. The structure is unclear or fragmented, and ideas are presented in a disorganised manner. Some parts are difficult to follow. The answer lacks a clear structure, making it hard to follow or understand. Clarity and language (5) 4–5 3–4 2–3 0–2 The writing is clear, concise and professional. The The writing is generally clear, but includes occasional The writing is somewhat unclear or contains several The writing is unclear, with many errors in Made with Xodo PDF Reader and Editor Criteria Excellent Good Fair Needs improvement student uses appropriate language and terminology throughout the answer. The sentences are well constructed, and the answers are easy to read. awkward phrasing or minor grammatical errors. The terminology is mostly appropriate. errors. The language is not always appropriate for the context. grammar, spelling or language use that interfere with understanding. You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. Resources used (5) 4–5 3–4 2–3 0–2 The student provides diverse, well-chosen and relevant sources. Proper citations are made within the text, and the reference list is correctly formatted and comprehensive. Citations are used consistently. Relevant but limited sources are used. The reference list is mostly correct, with minor errors. A few relevant sources are cited, but they do not directly support the argument. In some instances, citations are incorrect or missing. Inadequate or irrelevant resources are used, and there are major errors in citation or reference list formatting. TOTAL: 50 40–50 30–40 20–30 0–20 riteria for evaluation: rubric for formative assessment Criteria Excellent Good Fair Needs improvement Content quality (25) 20–25 15–20 10–15 0–10 The student demonstrates a deep understanding of the chosen topic, You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. addressing the question thoroughly with relevant examples and critical insights. Information is accurately researched, wellsupported and presented in a clear, professional format. The student provides a clear and accurate response, addressing the main points of the question. Some examples and evidence are used, but the depth or breadth of analysis could be improved. The student addresses the question, but the answer lacks depth and clarity. Some points are underexplored or insufficiently explained, and there are few or no supporting examples. The answer is incomplete, lacks clear structure or demonstrates limited understanding of the topic. Major details or examples are missing. Engagement with AI (10) 8–10 6–8 3–6 0–3 The student demonstrates the effective use of AI tools to enhance the quality of the answer, showcasing the thoughtful integration of AI-sourced information and insights. The student uses AI effectively, though there is limited integration of AI sources, or some aspects of AI assistance are underutilised. AI is used in the answer, but its contribution is minimal, or the information sourced from AI is not fully integrated into the answer. The student either does not use AI or uses it inappropriately, with little contribution to the quality of the answer. Structure and organisation (5) 4–5 3–4 2-3 0–2 The answer is well organised, following a logical flow of ideas. Each section is clearly defined, and transitions between paragraphs are smooth. The structure is generally clear, but some sections do not flow logically or need better transitions between ideas. The structure is unclear or fragmented, and ideas are presented in a disorganised manner. Some parts are difficult to follow. The answer lacks a clear structure, making it hard to follow or understand. Clarity and language (5) 4–5 3–4 2–3 0–2 The writing is clear, concise and professional. The The writing is generally clear, but includes occasional The writing is somewhat unclear or contains several The writing is unclear, with many errors in Made with Xodo PDF Reader and Editor Criteria Excellent Good Fair Needs improvement student uses appropriate language and terminology throughout the answer. The sentences are well constructed, and the answers are easy to read. awkward phrasing or minor grammatical errors. The terminology is mostly appropriate. errors. The language is not always appropriate for the context. grammar, spelling or language use that interfere with understanding. You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. Resources used (5) 4–5 3–4 2–3 0–2 The student provides diverse, well-chosen and relevant sources. Proper citations are made within the text, and the reference list is correctly formatted and comprehensive. Citations are used consistently. Relevant but limited sources are used. The reference list is mostly correct, with minor errors. A few relevant sources are cited, but they do not directly support the argument. In some instances, citations are incorrect or missing. Inadequate or irrelevant resources are used, and there are major errors in citation or reference list formatting. TOTAL: 50 40–50 30–40 20–30 0–20 riteria for evaluation: rubric for formative assessment Criteria Excellent Good Fair Needs improvement Content quality (25) 20–25 15–20 10–15 0–10 The student demonstrates a deep understanding of the chosen topic, You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical What specific challenges or risks do internal auditors face when they use AI to gather background information for audit engagements? insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. addressing the question thoroughly with relevant examples and critical insights. Information is accurately researched, wellsupported and presented in a clear, professional format. The student provides a clear and accurate response, addressing the main points of the question. Some examples and evidence are used, but the depth or breadth of analysis could be improved. The student addresses the question, but the answer lacks depth and clarity. How can AI be used to obtain background information for an internal audit engagement? Some points are underexplored or insufficiently explained, and there are few or no supporting examples. The answer is incomplete, lacks clear structure or demonstrates limited understanding of the topic. Major details or examples are missing. Engagement with AI (10) 8–10 6–8 3–6 0–3 The student demonstrates the effective use of AI tools to enhance the quality of the answer, showcasing the thoughtful integration of AI-sourced information and insights. The student uses AI effectively, though there is limited integration of AI sources, or some aspects of AI assistance are underutilised. AI is used in the answer, but its contribution is minimal, or the information sourced from AI is not fully integrated into the answer. The student either does not use AI or uses it inappropriately, with little contribution to the quality of the answer. Structure and organisation What strategies and best practices can be implemented to enhance the effective and secure use of AI in the internal audit profession? 4–5 3–4 2-3 0–2 The answer is well organised, following a logical flow of ideas. Each section is clearly defined, and transitions between paragraphs are smooth. The structure is generally clear, but some sections do not flow logically or need better transitions between ideas. The structure is unclear or fragmented, and ideas are presented in a disorganised manner. Some parts are difficult to follow. The answer lacks a clear structure, making it hard to follow or understand. Clarity and language (5) 4–5 3–4 2–3 0–2 The writing is clear, concise and professional. The The writing is generally clear, but includes occasional The writing is somewhat unclear or contains several The writing is unclear, with many errors in Made with Xodo PDF Reader and Editor Criteria Excellent Good Fair Needs improvement student uses appropriate language and terminology throughout the answer. The sentences are well constructed, and the answers are easy to read. awkward phrasing or minor grammatical errors. The How can AI be used to manage the internal audit function, for example, to facilitate continuing professional development? Provide examples of specific strategies and explain how your organisation could implement them. terminology is mostly appropriate. errors. The language is not always appropriate for the context. grammar, spelling or language use that interfere withWhat other types of risks do an internal auditor AND internal auditor functions face when they use AI in their private or personal capacity? understanding. You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you What privacy risks do internal auditors face when they use AI in conducting their internal audit duties? selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a What are the risks associated with using AI in the internal audit profession? particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI How can AI be used ethically in managing the administration of the internal audit department? If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer How can AI be used ethically in managing the administration of the internal audit department? provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. Resources used (5) 4–5 3–4 2–3 0–2 The student provides diverse, well-chosen and relevant sources. Proper citations are made within the text, and the reference list is correctly formatted and comprehensive. Citations are used consistently. Relevant but limited sources are used. The reference list is mostly correct, with minor errors. How can AI be used ethically in studying towards an internal audit degree A few relevant sources are cited, but they do not directly support the argument. In some instances, citations are incorrect or missing. Inadequate or irrelevant resources are used, and there are major errors in citation or reference list formatting. TOTAL: 50 40–50 30–40 20–30 0–20 Criteria for evaluation: rubric for formative assessment Criteria Excellent Good Fair Needs improvement Content quality (25) 20–25 15–20 10–15 0–10 The student demonstrates a deep understanding of the chosen topic, You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. addressing the question thoroughly with relevant examples and critical insights. Information is accurately researched, wellsupported and presented in a clear, professional format. The student provides a clear and accurate response, addressing the main points of the question. Some examples and evidence are used, but the depth or breadth of analysis could be improved. The student addresses the question, but the answer lacks depth and clarity. Some points are underexplored or insufficiently explained, and there are few or no supporting examples. The answer is incomplete, lacks clear structure or demonstrates limited understanding of the topic. Major details or examples are missing. Engagement with AI (10) 8–10 6–8 3–6 0–3 The student demonstrates the effective use of AI tools to enhance the quality of the answer, showcasing the thoughtful integration of AI-sourced information and insights. The student uses AI effectively, though there is limited integration of AI sources, or some aspects of AI assistance are underutilised. AI is used in the answer, but its contribution is minimal, or the information sourced from AI is not fully integrated into the answer. The student either does not use AI or uses it inappropriately, with little contribution to the quality of the answer. Structure and organisation (5) 4–5 3–4 2-3 0–2 The answer is well organised, following a logical flow of ideas. Each section is clearly defined, and transitions between paragraphs are smooth. The structure is generally clear, but some sections do not flow logically or need better transitions between ideas. The structure is unclear or fragmented, and ideas are presented in a disorganised manner. Some parts are difficult to follow. The answer lacks a clear structure, making it hard to follow or understand. Clarity and language (5) 4–5 3–4 2–3 0–2 The writing is clear, concise and professional. The The writing is generally clear, but includes occasional The writing is somewhat unclear or contains several The writing is unclear, with many errors in Made with Xodo PDF Reader and Editor Criteria Excellent Good Fair Needs improvement student uses appropriate language and terminology throughout the answer. The sentences are well constructed, and the answers are easy to read. awkward phrasing or minor grammatical errors. The terminology is mostly appropriate. errors. The language is not always appropriate for the context. grammar, spelling or language use that interfere with understanding. You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. Resources used (5) 4–5 3–4 2–3 0–2 The student provides diverse, well-chosen and relevant sources. Proper citations are made within the text, and the reference list is correctly formatted and comprehensive. Citations are used consistently. Relevant but limited sources are used. The reference list is mostly correct, with minor errors. A few relevant sources are cited, but they do not directly support the argument. In some instances, citations are incorrect or missing. Inadequate or irrelevant resources are used, and there are major errors in citation or reference list formatting. TOTAL: 50 40–50 30–40 20–30 0–20 riteria for evaluation: rubric for formative assessment Criteria Excellent Good Fair Needs improvement Content quality (25) 20–25 15–20 10–15 0–10 The student demonstrates a deep understanding of the chosen topic, You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. addressing the question thoroughly with relevant examples and critical insights. Information is accurately researched, wellsupported and presented in a clear, professional format. The student provides a clear and accurate response, addressing the main points of the question. Some examples and evidence are used, but the depth or breadth of analysis could be improved. The student addresses the question, but the answer lacks depth and clarity. Some points are underexplored or insufficiently explained, and there are few or no supporting examples. The answer is incomplete, lacks clear structure or demonstrates limited understanding of the topic. Major details or examples are missing. Engagement with AI (10) 8–10 6–8 3–6 0–3 The student demonstrates the effective use of AI tools to enhance the quality of the answer, showcasing the thoughtful integration of AI-sourced information and insights. The student uses AI effectively, though there is limited integration of AI sources, or some aspects of AI assistance are underutilised. AI is used in the answer, but its contribution is minimal, or the information sourced from AI is not fully integrated into the answer. The student either does not use AI or uses it inappropriately, with little contribution to the quality of the answer. Structure and organisation (5) 4–5 3–4 2-3 0–2 The answer is well organised, following a logical flow of ideas. Each section is clearly defined, and transitions between paragraphs are smooth. The structure is generally clear, but some sections do not flow logically or need better transitions between ideas. The structure is unclear or fragmented, and ideas are presented in a disorganised manner. Some parts are difficult to follow. The answer lacks a clear structure, making it hard to follow or understand. Clarity and language (5) 4–5 3–4 2–3 0–2 The writing is clear, concise and professional. The The writing is generally clear, but includes occasional The writing is somewhat unclear or contains several The writing is unclear, with many errors in Made with Xodo PDF Reader and Editor Criteria Excellent Good Fair Needs improvement student uses appropriate language and terminology throughout the answer. The sentences are well constructed, and the answers are easy to read. awkward phrasing or minor grammatical errors. The terminology is mostly appropriate. errors. The language is not always appropriate for the context. grammar, spelling or language use that interfere with understanding. You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. Resources used (5) 4–5 3–4 2–3 0–2 The student provides diverse, well-chosen and relevant sources. Proper citations are made within the text, and the reference list is correctly formatted and comprehensive. Citations are used consistently. Relevant but limited sources are used. The reference list is mostly correct, with minor errors. A few relevant sources are cited, but they do not directly support the argument. In some instances, citations are incorrect or missing. Inadequate or irrelevant resources are used, and there are major errors in citation or reference list formatting. TOTAL: 50 40–50 30–40 20–30 0–20 riteria for evaluation: rubric for formative assessment Criteria Excellent Good Fair Needs improvement Content quality (25) 20–25 15–20 10–15 0–10 The student demonstrates a deep understanding of the chosen topic, You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical What specific challenges or risks do internal auditors face when they use AI to gather background information for audit engagements? insight. THE USE OF AI If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. addressing the question thoroughly with relevant examples and critical insights. Information is accurately researched, wellsupported and presented in a clear, professional format. The student provides a clear and accurate response, addressing the main points of the question. Some examples and evidence are used, but the depth or breadth of analysis could be improved. The student addresses the question, but the answer lacks depth and clarity. How can AI be used to obtain background information for an internal audit engagement? Some points are underexplored or insufficiently explained, and there are few or no supporting examples. The answer is incomplete, lacks clear structure or demonstrates limited understanding of the topic. Major details or examples are missing. Engagement with AI (10) 8–10 6–8 3–6 0–3 The student demonstrates the effective use of AI tools to enhance the quality of the answer, showcasing the thoughtful integration of AI-sourced information and insights. The student uses AI effectively, though there is limited integration of AI sources, or some aspects of AI assistance are underutilised. AI is used in the answer, but its contribution is minimal, or the information sourced from AI is not fully integrated into the answer. The student either does not use AI or uses it inappropriately, with little contribution to the quality of the answer. Structure and organisation What strategies and best practices can be implemented to enhance the effective and secure use of AI in the internal audit profession? 4–5 3–4 2-3 0–2 The answer is well organised, following a logical flow of ideas. Each section is clearly defined, and transitions between paragraphs are smooth. The structure is generally clear, but some sections do not flow logically or need better transitions between ideas. The structure is unclear or fragmented, and ideas are presented in a disorganised manner. Some parts are difficult to follow. The answer lacks a clear structure, making it hard to follow or understand. Clarity and language (5) 4–5 3–4 2–3 0–2 The writing is clear, concise and professional. The The writing is generally clear, but includes occasional The writing is somewhat unclear or contains several The writing is unclear, with many errors in Made with Xodo PDF Reader and Editor Criteria Excellent Good Fair Needs improvement student uses appropriate language and terminology throughout the answer. The sentences are well constructed, and the answers are easy to read. awkward phrasing or minor grammatical errors. The How can AI be used to manage the internal audit function, for example, to facilitate continuing professional development? Provide examples of specific strategies and explain how your organisation could implement them. terminology is mostly appropriate. errors. The language is not always appropriate for the context. grammar, spelling or language use that interfere withWhat other types of risks do an internal auditor AND internal auditor functions face when they use AI in their private or personal capacity? understanding. You are required to answer Question 1 and select 1 of the 4 remaining topics (provided below) and answer the two questions relevant to the specific topic that you What privacy risks do internal auditors face when they use AI in conducting their internal audit duties? selected. You may use your Unisa learning material, textbooks, the internet and artificial intelligence (AI) to research the relevant topics. You must consult and cite adequate sources and provide a reference list at the end of each answer. Refer to the rubric included on how marks will be awarded. Your answers should reflect an understanding of internal auditing practices, with a What are the risks associated with using AI in the internal audit profession? particular focus on how social media, AI and cybersecurity interact in the field of internal auditing. You are encouraged to critically engage with the questions and to demonstrate theoretical knowledge, information from the literature, AI and practical insight. THE USE OF AI How can AI be used ethically in managing the administration of the internal audit department? If you consult any AI applications, you should save/copy the prompt or question and the answer in a Word document and add it at the end of your answer. The prompt that you used to obtain the relevant information, as well as the answer How can AI be used ethically in managing the administration of the internal audit department? provided by the AI tool, should be clear. If you used more than one prompt it should also be included. You can make screenshots of all your AI prompts and answers received. Don’t forget to list the various AI tools used. Resources used (5) 4–5 3–4 2–3 0–2 The student provides diverse, well-chosen and relevant sources. Proper citations are made within the text, and the reference list is correctly formatted and comprehensive. Citations are used consistently. Relevant but limited sources are used. The reference list is mostly correct, with minor errors. How can AI be used ethically in studying towards an internal audit degree A few relevant sources are cited, but they do not directly support the argument. In some instances, citations are incorrect or missing. Inadequate or irrelevant resources are used, and there are major errors in citation or reference list formatting. TOTAL: 50 40–50 30–40 20–30 0–20

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AUI3704 Assignment 4
(COMPLETE ANSWERS)
Semester 2 2025 - DUE 25
September 2025

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, Internal Auditing and AI: A Report on Risks and Challenges
Question 1: What specific challenges or risks do internal auditors face when they use AI to
gather background information for audit engagements?
The integration of Artificial Intelligence (AI) into the internal audit function, particularly for
gathering background information during the planning phase of an engagement, introduces
significant opportunities but also presents a complex array of challenges and risks. These
challenges are not merely technological but span ethical, operational, and cybersecurity domains.
Internal auditors must be acutely aware of these risks to leverage AI effectively and maintain the
integrity and credibility of their work.
1. Data Integrity and Accuracy Risks
One of the foremost challenges is ensuring the integrity and accuracy of the information gathered
by AI. AI systems rely on algorithms to analyze vast amounts of data from diverse sources,
including social media, news feeds, and public company reports. The risk lies in the quality of
the source data itself. AI can unintentionally ingest and amplify inaccuracies, misinformation,
or biased data from social media platforms or unverified news outlets (Mahmood, 2021). For
example, an AI tool used to analyze public sentiment about an organization on Twitter may
misinterpret satire or sarcasm, leading to a skewed risk assessment. An internal auditor who
relies on this flawed data without critical verification may misdirect audit resources or draw
incorrect conclusions. The "black box" nature of some AI models further compounds this risk, as
it can be difficult to trace how the AI arrived at a specific piece of information or insight (The
IIA, 2023).
2. Algorithmic Bias
A significant ethical and operational risk is algorithmic bias. AI models are trained on historical
data, and if that data contains inherent human or systemic biases, the AI will learn and perpetuate
them. In an audit context, this could manifest in several ways. An AI-powered tool used to
identify fraud risks might be biased against certain employee demographics, leading it to unfairly
flag transactions from specific departments or individuals while overlooking more subtle but
significant risks elsewhere (Alles et al., 2020). This not only undermines the objectivity of the
audit but could also lead to serious legal and ethical repercussions for the organization. Auditors
must not only be aware of the potential for bias but also be equipped with the skills to audit the
AI system's output for fairness and impartiality.
3. Privacy and Data Security Risks
Using AI to gather information, especially from publicly available sources like social media,
presents significant privacy and cybersecurity challenges. Internal auditors are bound by

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