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Question 224 - IIA-CIA-Part1 discussion
Which of the following describes the internal audit activity's most appropriate role in an organization's risk management process?
A.
Reporting to the board on management's assessment of current risks
B.
Establishing a risk management policy and framework for the organization
C.
Assigning responsibility for identifying and managing significant risks
D.
Developing key controls to mitigate risks across the organization
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