Which of the Following Would Not Be a Factor for Senior

question 434

Multiple Choice

Which of the following would not be a factor for senior management to consider when determining the internal audit activity's role in an organization's risk management process?

• A) The extent to which the internal audit activity is outsourced.
• B) The maturity level of risk management practices in the organization.
• C) The competency of the internal auditors in risk management.
• D) The nature of the business and the environment in which the organization operates.

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