Question
Detection risk refers to:

A. concluding that material errors do not exist, when in fact they do.
B. controls that fail to detect an error.
C. controls that detect high-risk errors.
D. detecting an error but failing to report it.

Answers

Answer: A

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.   Your Comment




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