CISA Information System Auditing Process Practice Question
An IS auditor is planning an audit of a financial system. The auditor identifies that the inherent risk is high due to the complexity of transactions, but control risk is low because of strong automated controls. Which component of audit risk will be MOST affected by the auditor's testing strategy?
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
✓
Detection risk
Detection risk is the risk that audit procedures fail to detect material misstatements. With low control risk, the auditor may rely on controls and reduce substantive testing, affecting detection risk.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Inherent risk
Why it's wrong here
Inherent risk is assessed before considering controls.
- ✓
Detection risk
Why this is correct
Detection risk is managed by the extent of testing.
- ✗
Control risk
Why it's wrong here
Control risk is assessed based on control effectiveness.
- ✗
Audit risk
Why it's wrong here
Audit risk is the product of inherent, control, and detection risk.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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