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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 109 Topic 11 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 109 Topic 11 Discussion

IIA-CIA-Part1 Exam Topic 11 Question 109 Discussion:
Question #: 109
Topic #: 11

When an organization purchases a derivative contract in the stock market to limit the potential loss in the value of a security, the organization is applying which of the following risk management techniques?


A.

Avoiding the risk altogether.


B.

Transferring the risk.


C.

Introducing a control feature.


D.

Accepting the risk.


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