Certified Information Systems Auditor Practice Exam

The impact of an IS auditor's decisions is most closely linked to detection risk. Detection risk refers to the possibility that an auditor fails to identify a material misstatement in the financial statements or internal controls. This risk is particularly critical for IS auditors because their assessment can significantly influence the reliability and accuracy of the information systems being audited.

When an IS auditor makes decisions regarding the methodologies, tools, and procedures used during an audit, those choices directly affect the ability to detect issues such as system vulnerabilities, fraud, or compliance failures. A high detection risk implies that there is a higher chance of not uncovering significant problems that could impact the organization, thus affecting the overall security and efficiency of the information systems in question.

The other types of risks mentioned serve different purposes. Inherent risk relates to the susceptibility of an assertion to a misstatement due to factors other than the client's internal controls. Operational risk ties into the risks arising from operational failures. Compliance risk focuses on the potential for non-compliance with laws and regulations. While these risks are relevant in the context of auditing, it is the detection risk that most directly reflects the implications of an IS auditor's decisions on identifying material issues.