Câu 189: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An internal auditor assessed that the risk of steel theft at a plant is high. In response, the plant’s management introduced a number of controls, including fences around the facility, a metal detector at the entrance, and monthly steel inventory counts. If the controls operate as intended, which of the following outcomes would the internal auditor hope to see?

1. A. The inherent risk will be mitigated to a level lower than the residual risk.
2. B. The inherent risk will be reduced to an acceptable level. — đáp án hiện tại
3. C. The residual risk will be reduced to an acceptable level.
4. D. The residual risk will be eliminated.