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เตรียมตัวสอบ CISA
Question : Detection risk refers to a ..........................
| A) |
conclusion that material errors do not exist, due to an inadequate test procedure. |
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| B) |
control that fails to detect an error. |
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| C) |
control that detects a high-risk error. |
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| D) |
control that detects an error but fails to report the same. |
| conclusion |
( n. ) |
สรุป |
| inadequate |
( adj. ) |
ไม่เพียงพอ |
The Correct Answer is :
A) conclusion that material errors do not exist, due to an inadequate test procedure.
Explanation :
Detection risk refers to the risk that an IS auditor may use an inadequate test procedure and conclude that no material error exists when in fact errors do exist.
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