During the planning phase of an assurance engagement, which of the following would an internal auditor use to assess and present the severity of the impact of identified risks?
A heat map is a visual tool used to present risk severity by plotting likelihood versus impact. It helps communicate which risks are most significant. A risk register (D) lists risks but does not visually present severity. Control self-assessment (B) is a participatory tool to evaluate controls, while Kanban boards (A) are project management tools. The best choice for assessing and presenting severity is a heat map.
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