Câu 278: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to IIA guidance, which of the following statements is true regarding an effective governance process?

1. A. It stipulates that risk needs to be considered when making strategic decisions.
2. B. It encourages strict segregation of the risk management and internal control processes.
3. C. It relies on effective risk management when establishing the organization’s risk appetite. — đáp án hiện tại
4. D. It relies on the board to devise ways to communicate the effectiveness of internal controls.