Câu 27: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

The board, senior management, and the chief audit executive (CAE) discussed that the CAE will remain functionally responsible for the risk management function until a better solution can be implemented. Which of the following statements is the most appropriate reaction to this arrangement?

1. A. The CAE should dispute the arrangement as internal audit will not be independent of risk management, which should also be subject to audit.
2. B. The board should implement alternative processes to obtain assurance related to the risk management function. — đáp án hiện tại
3. C. Since the issue was discussed at the highest level of authority, no additional reaction is needed.
4. D. Senior management should change the status of the risk management function in the organization to be the same level as the internal audit function to limit impairment to independence.