For example on a 0-5 scale: The risk trend shows the direction of risk and probable change to risk over the next 12 months. A trend toward increasing risk means that
A.
Management may want to take additional action through more controls or increased reviews
B.
Risk may prompt a decrease in controls and improved efficiencies
C.
Controls currently in place are appropriate to succeed in keeping risks within management's established risk-tolerance level
D.
Risk measurements exceed management's tolerance for risk
The company will get more reviews and the management will give good reviews to the controllers
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JessyJazz24
5 months ago