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Risky Thinking
On Risk Management, Business Continuity, and Security
27 May, 2017
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Control Risk (Definition)

In auditing, a control risk is the risk that a material misstatement will occur in an audit report and not be prevented or detected by any internal controls.

More generally, the risk that the method to manage risk may itself be at fault due to errors or omissions in the procedures, policies, and methods used to manage risk or in the execution of those policies, procedures, or methods.

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