Risk of Assess Control Risk Too Low –> It is your risk that the sample you test is going to have less errors than the total population really has. It is not necessarily because control risk increases.
Basically, think of a company hiring someone based on the interview. This person has a solid resume and nails the interview. You really like this person based on the information you have, and you think this person is a low risk hire, so you decide you do not need to do a complete background check [do less testing]. This is like you saying control risk is low.
However, in reality, this person lied about their resume and can act really well on interviews. A complete background check would have revealed this person was lying and this person is no good. You did not do a complete background check because you thought this person was low risk when this person was actually a high risk hire. You didn't do as much background testing on this person because you Assessed Control Risk too Low.
When you assess control risk too low, you SHOULD HAVE tested more (sample size greater), but you DID NOT.
RACRTL is not necessarily because of a greater control risk. If control risk raises, but you raise your assessment of control risk does as well, then it is OK. For example, if you think someone is a risky hire and in reality the person is a risky hire, then your assessment is CORRECT (not too low or too high). If your assessment is correct, you did the appropriate amount of testing for the amount of risk that is present.
TLDR:
You assess CR as 5%, but in reality it is really 20% –> You assessed risk too low. Your sample should be larger but it isn't because you *think* it is low risk, but you are wrong about it being low risk.
You assess CR as 50%, but in reality it is really 50% –> you are right, your sample is the right size.
FAR - 08/08/14 - 93
BEC - 08/28/14 - 95
REG - 10/11/14 - 96
AUD - 11/30/14 - 99
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