CISA Information System Auditing Process Practice Question
Which TWO of the following are components of audit risk in the ISACA risk model? (Select TWO.)
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
✓
Inherent risk
Audit risk = Inherent risk × Control risk × Detection risk. Inherent risk and detection risk are components; control risk is also a component, but the question asks for two; correct ones are inherent and detection.
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 this is correct
Correct; inherent risk is a component.
- ✗
Engagement risk
Why it's wrong here
Engagement risk is broader but not a component in the audit risk model.
- ✗
Sampling risk
Why it's wrong here
Sampling risk is part of detection risk but not a separate component in the model.
- ✓
Detection risk
Why this is correct
Correct; detection risk is a component.
- ✗
Business risk
Why it's wrong here
Business risk is not a component of audit 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.