Certified Information Systems Auditor (CISA) — Question 263

Which of the following is MOST likely to increase non-sampling risk?

Answer options

• A. Improperly stratified populations
• B. Decreased tolerance rate
• C. Inappropriate materiality ratings
• D. Poor knowledge of the audit process

Correct answer: D

Explanation

The correct answer is D because a poor understanding of the audit process can lead to mistakes and oversights that increase non-sampling risk. Options A, B, and C relate to sampling and materiality issues, which do not directly influence non-sampling risk as much as a lack of knowledge does.