Câu 253: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

When a chief audit executive holds responsibility for risk management beyond internal auditing, which of the following scenarios would allow the organization’s internal audit activity to provide services related to risk management?

1. A. Entrusting assurance to competent professionals within the compliance function.
2. B. Transferring assurance to competent professionals within the risk management function. — đáp án hiện tại
3. C. Consolidating within the internal audit activity the responsibilities of developing the risk management function and assessing its effectiveness.
4. D. Ensuring the internal audit activity only provides consulting services related to risk management.