Section: Volume D
Explanation

Explanation/Reference:
Explanation:
The administrative audit is used to assess the efficiency of the productivity in the operations environment.
Incorrect Answers:
A: It evaluates the internal control structure of process of functional area.
B: Audits that assesses the correctness of financial statements is called financial audit.
D: They are the IS audits with specific intent to examine areas, such as processes, services, or technologies, usually by third party auditors.

Section: Volume D

Explanation/Reference:
Explanation:
If the costs of specific controls or countermeasures (control overhead) exceed the benefits of mitigating a given risk the enterprise may choose to accept the risk rather than incur the cost of mitigation. This is done according to the principle of proportionality described in:
Generally accepted security systems principles (GASSP)

Generally accepted information security principles (GAISP)

Incorrect Answers:
A: When the cost of specific controls exceeds the benefits of mitigating a given risk, then controls are not applied, rather risk is being accepted.
B: As the cost of control exceeds the benefits of mitigating a given risk, hence no control should be applied.
Corrective control is a type of control and hence it should not be adopted.
D: The risk is being exploited when there is an opportunity, i.e., the risk is positive. But here in this case, negative risk exists as it needs mitigation. So, exploitation cannot be done.