Explanation/Reference:
Explanation:
The extent to which data will be collected during an IS audit should be related directly to the scope and purpose of the audit. An audit with a narrow purpose and scope would result most likely in less data collection, than an audit with a wider purpose and scope. The scope of an IS audit should not be constrained by the ease of obtaining the information or by the auditor's familiarity with the area being audited. Collecting all the required evidence is a required element of an IS audit, and thescope of the audit should not be limited by the auditee's ability to find relevant evidence.

The primary purpose of a Business Impact Analysis (BIA) is to prioritize the restoration of systems and applications (D) based on their criticality to business operations. A BIA assesses the impact of disruptions, identifies critical processes, and determines recovery time objectives (RTOs) and recovery point objectives (RPOs).
Other options:
Identifying legal obligations (A) is an aspect of compliance but not the primary benefit of a BIA.
Providing updates on disaster risk levels (B) falls under risk management rather than BIA objectives.
Delineating employee responsibilities (C) is part of business continuity planning (BCP), not the BIA's main goal.
Reference: ISACA CISA Review Manual, Information Systems Operations and Business Resilience

The greatest impact as a result of the ongoing deterioration of a detective control is an increased number of false negatives in security logs. A detective control is a control that monitors and identifies any deviations or anomalies from the expected or normal behavior or performance of a system or process. A security log is a record of events or activities that occur within a system or network, such as user access, file changes, system errors, or security incidents. A false negative is a situation where a security log fails to detect or report an actual deviation or anomaly that has occurred, such as an unauthorized access, a malicious modification, or a security breach. An increased number of false negatives in security logs can have a significant impact on the organization's security posture and risk management, because it can prevent timely detection and response to security threats, compromise the accuracy and reliability of security monitoring and reporting, and undermine the accountability and auditability of user actions and transactions. The other options are not as impactful as an increased number of false negatives in security logs, because they either do not affect the detection capability of a detective control, or they have less severe consequences for security management. References:
CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.1