According to the Standards, which of the following would the auditor include in the risk register?

An internal auditor is updating the risk register for risks identified during a recent organizational risk assessment.

According to the Standards, which of the following would the auditor include in the risk register?
A . Management’s acceptance of inadequate controls for cybersecurity risk.
B. Discussions with senior management relating to a new revenue stream.
C. Mitigating controls implemented by the engagement supervisor
D. Project manager planned hours versus time spent for all prior year projects

Answer: A

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