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.
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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.
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