In this scenario, which of the following statements is true?

An internal auditor at a multinational organization is reviewing the effectiveness of the organization’s risk management framework.

In this scenario, which of the following statements is true?
A . The auditor should consider local cultures and customs in various regions when assessing control effectiveness.
B . Regardless of their location, employees at all levels share responsibility for designing effective controls to mitigate risks.
C . To achieve an effective internal control environment, the organization’s risk management plan must be documented and communicated to all levels throughout each region.
D . Setting clear objectives is a precondition to effectively identifying, assessing, and responding to the organization’s risks.

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Answer: D