CISA Certified Information Systems Auditor – Question2273

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

Correct Answer: B

Explanation:

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.