Câu 28: IIA-CFSA: Certified Financial Services Auditor

The major benefit of risk assessment is:

1. A. To staff the plans and financial budgets
2. B. To consider factor that may affect risk and giving the highest priority to audit areas that have the highest potential for adverse consequences — đáp án hiện tại
3. C. To identify the possible adverse effects based solely on the type of activity, the type of resources, amount of assets or complexity of transactions
4. D. Failure to achieve the organization’s goal and objectives