According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?

According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?
A . Establishing risk category definitions and a common risk language for likelihood and impact measures.
B . Defining ERM roles and responsibilities.
C . Providing the board with an independent, objective risk perspective on financial reporting.
D . Guiding integration of ERM with other management activities.

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Answer: C