Câu 332: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

When beginning an engagement to assess the effectiveness of the organization’s newly revamped risk management processes, which of the following should internal auditors review first?

1. A. Key risk disclosures in the annual report.
2. B. Existing risk assessment and identification processes. — đáp án hiện tại
3. C. Organizational strategy and business plans.
4. D. Risk mitigation plans and risk responses.