Which of the following best describes the internal audit activity’s contribution to the implementation of the risk management framework?

Which of the following best describes the internal audit activity’s contribution to the implementation of the risk management framework?
A . Internal audit identifies key risk areas during assurance reviews and provides audit findings.
B. Internal audit assists with the prioritization of identified risks.
C. Internal audit participates in setting the risk appetite.
D. Internal audit takes part in the design of risk mitigation measures.

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Answer: A