What risk does the lack of encryption pose to sensitive electronic work papers?

The risk associated with the lack of encryption for sensitive electronic work papers primarily revolves around confidentiality. Without encryption, the data contained within these documents is vulnerable to unauthorized access. This means that if the work papers are intercepted or accessed by individuals without appropriate permissions, sensitive information could be exposed.

Encryption serves as a vital security measure by encoding the data, making it unreadable to anyone who does not have the proper decryption key. Therefore, when encryption is not in place, sensitive information within the work papers is at risk of being compromised, leading to potential breaches of confidentiality. This could have serious implications for both the organization and the individuals associated with the audit, such as potential legal consequences or loss of trust with clients.

Other options may relate to different aspects of the auditing process, but they do not directly address the core issue of confidentiality that arises from the absence of encryption.