According to IIA guidance, which of the following is the first step the internal audit activity undertakes in determining the effectiveness of an organization's risk management process?
A.
Assess the appropriateness of the organization's risk responses.
B.
Assess the alignment of the organization's vision and objectives.
Before assessing risk responses, alignment with objectives, or risk appetite, internal auditors must first understand and identify the organization's significant risks.
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emtofid
4 months ago