IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 37 Topic 4 Discussion

IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 37 Topic 4 Discussion

IIA-CIA-Part1 Exam Topic 4 Question 37 Discussion:
Question #: 37
Topic #: 4

Which of the following statements is true regarding control activities?


A.

Control activities are carried out by first-line and second-line functions to mitigate risks.


B.

Control activities are implemented by internal auditors to mitigate risks to an acceptable level.


C.

Control activities provide the foundation for the organization to establish its risk appetite.


D.

Control activities are a precondition to setting risk tolerance levels.


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