According to IIA guidance, which of the following objectives of an assurance engagement for the organization’s risk management process is valid?

According to IIA guidance, which of the following objectives of an assurance engagement for the organization’s risk management process is valid?
A . All risks have been identified and mitigated.
B . Risks have been accurately analyzed and evaluated.
C . All controls are both adequate and efficient.
D . The board is appropriately addressing intolerable risks.

Answer: B

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