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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 Posted / guest

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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