Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization’s risk management program?

Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization’s risk management program?
A . Identifying and managing risks in line with the entity’s risk appetite.
B. Ensuring that a proper and effective risk management process exists.
C. Attaining an adequate understanding of the entity’s key mitigation strategies.
D. Identifying and ensuring that appropriate controls exist to mitigate risks.

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Answer: C