An Organization's Accounts Payable Function Improved Its Internal Controls Significantly

Multiple Choice

An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report. When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?

A) Detection risk is lower because control risk is lower.
B) Detection risk is lower because control risk is higher.
C) Detection risk is higher because control risk is lower.
D) Detection risk is unchanged although control risk is lower.