CISA Certified Information Systems Auditor – Question0222

Which of the following is the GREATEST risk resulting from conducting periodic reviews of IT over several years based on the same audit program?

A.
The amount of errors will increase because the routine work promotes inattentiveness.
B. Detection risk is increased because auditees already know the audit program.
C. Audit risk is increased because the programs might not be adapted to the organization’s current situation.
D. Staff turnover in the audit department will increase because fieldwork becomes less interesting.

Correct Answer: C