Certified Information Systems Auditor (CISA) — Question 1158

Which of the following potential scenarios is MOST likely to result in audit risk?

Answer options

• A. Sampling methods may not detect a material error.
• B. New auditor hiring may be delayed due to budget cuts.
• C. Audit files may be lost due to a ransomware attack.
• D. Management may have differing opinions of audit results.

Correct answer: A

Explanation

Option A is correct because sampling methods inherently carry a risk that they may fail to identify significant errors, which can compromise the audit's accuracy. Options B, C, and D, while they present concerns, do not directly impact the likelihood of undetected material errors in the auditing process as fundamentally as option A does.