A.Reporting relationships

B.Quarterly assessment

C.Independent review

D.Management approval

A.Determining that there are no gaps between the internal auditors' risk assessment and the risk assessment performed by the organization

B.Verifying that previously identified organizational risks were documented in board meeting minutes

C.Analyzing the results of successful testing of controls and monitoring procedures implemented by management

D.Obtaining evidence that employees throughout the organization are aware of the organization s risk appetite

A.Supervisors provide feedback to internal auditors after workpapers are reviewed

B.The chief audit executive reports functionally to the board

C.Internal auditors are required to give absolute assurance of regulatory compliance

D.A self-assessment is conducted through the quality assurance and improvement program every five years

A.Championing the establishment of a nsk management framework

B.Setting the risk appetite of the organization

C.Maintaining sole responsibility for risk management within the organization

D.Creating and implementing new risk management processes

A.Employee promotion policy.

B.Code of conduct.

C.Exit interviews.

D.Fraud awareness training