The decisions and actions of an IS auditor are MOST likely to affect which of the following risks?
A . Inherent
B . Detection
C . Control
D . Business
Answer: B
Explanation:
Detection risks are directly affected by the auditor’s selection of audit procedures and techniques. Inherent risks are not usually affected by an IS auditor. Control risks are controlled by the actions of the company’s management. Business risks are not affected by an IS auditor.