The Risk of Underreliance Is the Probability That the Evidence

Multiple Choice

The risk of underreliance is the probability that the evidence in the sample indicates:

A) Low control risk when the actual operating effectiveness of the control does not justify a low control risk assessment.
B) Low control risk when the actual operating effectiveness of the control justifies a low control risk assessment.
C) High control risk when the actual operating effectiveness of the control would justify a lower control risk assessment.
D) High control risk when the actual operating effectiveness of the control would justify a higher control risk assessment.