QuestionQ285

Secure Software Deployment, Operations, Maintenance

You work as a Network Auditor for Net Perfect Inc. The company operates a Windows-based network. While auditing the company’s network, you encounter problems searching for faults and other entities associated with it. Which of the following risks can arise because these problems exist?

  • A Residual risk
  • B Secondary risk
  • C Detection risk
  • D Inherent risk
Explanation

Detection risk is the risk that audit procedures will not identify an existing material misstatement or issue. Search limitations during a network audit can prevent faults and related entities from being found, increasing the likelihood that audit evidence is incomplete and the faults remain undetected. GAO Financial Audit Manual

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