There are various risks associated with the
design, creation and use of information as
well as when performing an attestation
engagement on its integrity. These risks are
discussed under the headings of subject
matter risk, use risk, information design risk
and information lifecycle risk. The risks can
have an effect on the information integrity,
increasing the possibility of material
misstatements of the information or the
risk of misunderstanding during its use.
These risks need to be considered
when performing an attestation
engagement