ISACA Exam Questions

What type of risk results when an IS auditor uses an inadequate test procedure and concludes that ma

What type of risk results when an IS auditor uses an inadequate test procedure and concludes
that material errors do not exist when errors actually exist?

A.
Business risk

B.
Detection risk

C.
Residual risk

D.
Inherent risk

Explanation:
Detection risk results when an IS auditor uses an inadequate test procedure and
concludes that material errors do not exist when errors actually exist.