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What is the MOST effective way for the audit team to leverage this risk management maturity?

An organization has developed mature risk management practices that are followed across all departments.

What is the MOST effective way for the audit team to leverage this risk management maturity?
A . Facilitating audit risk identification and evaluation workshops
B . Implementing risk responses on management’s behalf
C . Providing assurances to management regarding risk
D . Integrating the risk register for audit planning purposes

Answer: D

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