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Question : The IS auditor should be able to identify and evaluate various types of risks and their potential effects. Accordingly, which of the following risks is associated with trap doors ?
The Correct Answer is : A. Inherent Risk. Explanation : Inherent risk is the susceptibility of an audit area to an error that could be material, individually or in combination with other errors, assuming that there were no related internal controls. Trap doors are such risks that exit out of an authorized program and allow insertion of specific logic, such as program interrupts, to permit a review of data during processing. These doors also permit insertion of unauthorized logic. Detection risk ( choice B ) is the risk that IS auditors substantive procedures will not detect an error which could be material, indivually or in combination with other errors. Audit risk ( choice C ) is the risk of giving an incorrect audit opinion, while choice D , error risk , is the risk of errors occuring in the area being audited.
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันอังคารที่ 6 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันอังคารที่ 6 เมษายน พ.ศ 2547 |
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