Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 190

When internal auditors perform a risk assessment, they generally focus on which of the following types of risk?

Answer options

• A. Inherent risk.
• B. Audit risk.
• C. Detection risk.
• D. Control risk.

Correct answer: A

Explanation

Inherent risk refers to the potential for loss or harm that exists in the absence of any controls. Internal auditors focus on this type of risk to identify areas that may be susceptible to significant issues. The other types of risks, such as audit risk, detection risk, and control risk, are related but do not represent the primary focus of the risk assessment process.