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Detection risks are the risks that an auditor will not be able to find what they are looking to detect. Hence, it becomes tedious to report negative results when material conditions (faults) actually exist. Detection risk includes two types of risk: Sampling risk: This risk occurs when an auditor falsely accepts or erroneously rejects an audit sample. Nonsampling risk: This risk occurs when an auditor fails to detect a condition because of not applying the appropriate procedure or using procedures inconsistent with the audit objectives (detection faults). Answer: A is incorrect. Residual risk is the risk or danger of an action or an event, a method or a (technical) process that, although being abreast with science, still conceives these dangers, even if all theoretically possible safety measures would be applied (scientifically conceivable measures). The formula to calculate residual risk is (inherent risk) x (control risk) where inherent risk is (threats vulnerability). In the economic context, residual means "the quantity left over at the end of a process; a remainder". Answer: D is incorrect. Inherent risk, in auditing, is the risk that the account or section being audited is materially misstated without considering internal controls due to error or fraud. The assessment of inherent risk depends on the professional judgment of the auditor, and it is done after assessing the business environment of the entity being audited. Answer: B is incorrect. A secondary risk is a risk that arises as a straight consequence of implementing a risk response. The secondary risk is an outcome of dealing with the original risk. Secondary risks are not as rigorous or important as primary risks, but can turn out to be so if not estimated and planned properly.

The various security code review checks performed on the stained calls of servlet are as follows: getParameter(): It is used to check the unvalidated sources of input from URL parameters in javax.servlet.HttpServletRequest class. getQueryString(): It is used to check the unvalidated sources of input from Form fields in javax.servlet.HttpServletRequest class. getCookies(): It is used to check the unvalidated sources of input from Cookies javax.servlet.HttpServletRequest class. getHeaders(): It is used to check the unvalidated sources of input from HTTP headers javax.servlet.HttpServletRequest class.

The creation of System Authorization Plan (SAP) is mandated by System Authorization. System Authorization Plan (SAP) is a comprehensive and uniform approach to the System Authorization Process. It consists of four phases: Phase 1 - Pre-certification Phase 2 - Certification Phase 3 - Authorization Phase 4 - Post-Authorization