According to HA guidance, which of the following would best support the internal auditor’s conclusion that the organization’s risk management processes are effective?

According to HA guidance, which of the following would best support the internal auditor’s conclusion that the organization’s risk management processes are effective?
A . The organization has identified all applicable operational and financial risks.
B. The organization has documented its strategic and business objectives.
C. The organization has selected risk responses aligned with its risk appetite.
D. The organization has documented risk information pertinent to its business.

View Answer

Answer: B