Certified Information Systems Auditor (CISA) — Question 895

Which type of risk would MOST influence the selection of a sampling methodology?

Answer options

• A. Inherent
• B. Residual
• C. Control
• D. Detection

Correct answer: D

Explanation

Detection risk is the most significant factor in choosing a sampling methodology because it relates to the possibility that errors will not be detected in the audit process. Inherent risk and control risk focus on the nature of the entity and its controls, while residual risk refers to the risk remaining after controls are applied, making them less relevant to sampling methodology selection.