Câu 166: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following statements is correct with regard to risk management?

1. A. The board's responsibility for risk management cannot be assigned to a board committee, such as a board risk committee.
2. B. The chief audit executive is accountable to the board for designing, implementing and monitoring the risk management process.
3. C. The total process of risk management, which includes a related system of internal control, is the responsibility of the board. — đáp án hiện tại
4. D. The finance director is responsible for the overall implementation of the risk management process.