Question: IS auditors may use a tool called risk analysis in preparing work schedules. Which of the following would not be considered in performing a risk

IS auditors may use a tool called ‘risk analysis’ in preparing work schedules. Which of the following would not be considered in performing a risk analysis?

a. Financial exposure and potential loss.

b. Skills available on the audit staff.

c. Results of prior audits.

d. Major operating changes.

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