Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?

Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?
A . Evaluate how the organization manages fraud risk.
B. Establish procedures for improving risk management processes.
C. Ensure risk responses are aligned with industry standards.
D. Verify that organizational objectives are aligned with each department’s objectives.

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Answer: A