QuestionQ50

AI Governance and Risk

Which of the following represents the GREATEST risk of using AI with retrieval-augmented generation for audit tasks?

Explanation

Retrieval-augmented generation can produce incomplete or inaccurate outputs when retrieval supplies irrelevant, incomplete, or outdated source documents. In an audit context, conclusions grounded in unsuitable evidence can be inaccurate and impair audit quality. Microsoft notes that irrelevant or incomplete retrieved passages can still lead to incomplete or inaccurate answers despite grounding.

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