In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?
A . Maintaining industry-specific knowledge appropriate to the organization.
B . Assessing how IT contributes to organization objectives, risks, and relevance to audit.
C . Maintaining technical aspects of accounting standards and reporting processes.
D . Understanding regulatory and legal framework and assessing its relevance.
Answer: D
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