The correct answer is B. Detection.
Explanation: An IS auditor’s decisions and actions primarily affect detection risk, which is the risk that the auditor may not detect a material error or misstatement. By designing appropriate audit procedures and conducting thorough audits, the IS auditor can reduce detection risk. Other risks, such as inherent and control risks, are typically outside the direct influence of the auditor.
Admin Answered question October 9, 2024