Certified Information Systems Auditor (CISA) — Question 842

After delivering an audit report, the audit manager discovers that evidence was overlooked during the audit. This evidence indicates that procedural control may have failed and could contradict a conclusion of the audit. Which of the following risks is MOST affected by this oversight?

Answer options

• A. Operational
• B. Audit
• C. Financial
• D. Inherent

Correct answer: B

Explanation

The oversight directly affects the Audit risk because it relates to the accuracy and completeness of the audit findings. If evidence that contradicts the audit conclusion is overlooked, it undermines the reliability of the audit itself. The other options, while relevant to the audit context, do not specifically address the implications of missed evidence on the audit's integrity.