Câu 485: Isaca Certified in Risk and Information Systems Control

In the three lines of defense model, which of the following activities would be completed by the FIRST line of defense?

1. A. A risk practitioner executes an annual assessment of key controls that impact financial statements
2. B. Internal control activities are reviewed monthly by a risk management committee
3. C. Control owners review a monthly report on the operation of high-risk controls — đáp án hiện tại
4. D. Internal audit reviews high-risk areas to ensure controls are executed in a timely manner