Quality control reviews are the best way to demonstrate to senior management and the board that an audit function is compliant with standards and the code of ethics. These reviews assess the efficiency and effectiveness of the audit function, ensure compliance with audit standards and ethics, and identify areas for improvement12. While audit staff interviews, control self-assessments (CSAs), and corrective action plans can provide valuable insights, they do not offer the same level of assurance as a comprehensive quality control review12.
References: The Institute of Internal Auditors1, AuditBoard2

The auditor should be most concerned with the impact AI will have on enterprise architecture (EA) when reviewing a project to replace multiple manual data entry systems with an AI system. EA is a comprehensive framework that defines the structure, components, relationships, and principles of an organization's IT environment. EA can help to align the IT strategy with the business strategy and ensure the coherence, consistency, and integration of the IT systems and services. Replacing manual data entry systems with an AI system may have significant implications for the EA, such aschanging the business processes, data flows, security requirements, performance standards, or governance models. The auditor should assess whether the project has considered the impact of AI on EA and whether the EA has been updated accordingly. References:
* CISA Review Manual (Digital Version), Chapter 1, Section 1.41
* CISA Online Review Course, Domain 5, Module 1, Lesson 22

The audit team's most important course of action is to consult the legal department to understand the procedure for requesting data from a different jurisdiction, as this will ensure that the data analytics techniques are compliant with the applicable laws and regulations of both countries12. Requesting data from a foreign branch may involve legal risks such as data privacy, data sovereignty, and data protection34, and the audit team should seek legal guidance before proceeding with the data extraction and analysis.
References
1: Data Analytics and Auditing Standards 2: Data Analytics and the Audit Process 3: Data Privacy and Data Protection: US Law and Legislation 4: Data Sovereignty: What It Is and Why It Matters