Which audit report outcome indicates that no significant risk was found?

An unqualified opinion is the outcome indicating that no significant risk was found during the audit. This type of opinion signifies that the auditor believes the organization’s financial statements or information management system is presented fairly, in all material respects, and complies with applicable standards or regulations.

In the context of ISO/IEC 27001 compliance audits, an unqualified opinion reflects that the audit found no significant issues that could affect the integrity or effectiveness of the Information Security Management System (ISMS). This outcome is essential as it means the organization is effectively managing its information security risks and has implemented the necessary controls in accordance with the ISO 27001 standard.

In contrast, other outcomes such as qualified opinions, adverse opinions, or disclaimers of opinion indicate various levels of concerns regarding the compliance or effectiveness of the systems being audited. For example, a qualified opinion suggests that while the majority of the audit results are satisfactory, there are some issues that need to be addressed. An adverse opinion indicates that the audit findings demonstrate significant problems with the organization's ISMS, and a disclaimer of opinion means the auditor could not obtain sufficient evidence to form a view. These scenarios suggest varying degrees of shortcomings or risks, differentiating them distinctly from an unqualified opinion.