CISA Information System Auditing Process Practice Question
Which of the following best describes audit risk in the context of an IS audit?
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
✓
Risk that the auditor will issue an incorrect opinion.
Audit risk is defined as the risk that the auditor will issue an incorrect opinion (option C). Option B represents the audit risk model (Inherent risk × Control risk × Detection risk), which is a formula for assessing audit risk, not the definition itself. Therefore, C is the best description.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Risk that a material misstatement exists.
Why it's wrong here
That is inherent risk, not audit risk.
- ✗
Inherent risk × Control risk × Detection risk
Why it's wrong here
This is the audit risk model, not the definition of audit risk.
- ✓
Risk that the auditor will issue an incorrect opinion.
Why this is correct
Correct: This is the standard definition of audit risk.
- ✗
Risk that controls will not prevent or detect errors.
Why it's wrong here
That is control risk.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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