Câu 255: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following best describes the underlying premise of the COSO enterprise risk management framework?

1. A. Management should set objectives before assessing risk.
2. B. Every entity exists to provide value for its stakeholders. — đáp án hiện tại
3. C. Policies are established to ensure that risk responses are performed effectively.
4. D. Enterprise risk management can minimize the impact and likelihood of unanticipated events.