CISA Information System Auditing Process Practice Question
An IS auditor is assessing audit risk for a payroll system. The inherent risk is assessed as moderate, control risk as high due to weak segregation of duties, and detection risk is set at low because of extensive substantive testing. What is the impact on overall audit risk?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Moderate to high
Audit risk = inherent risk × control risk × detection risk. With high control risk and low detection risk, audit risk is moderate to high.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Cannot be determined without more information
Why it's wrong here
Enough information is provided.
- ✗
Low because detection risk is low
Why it's wrong here
High control risk increases audit risk.
- ✗
Very low because all risks are low
Why it's wrong here
Control risk is high.
- ✓
Moderate to high
Why this is correct
High control risk offsets low detection risk.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.