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IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 53 Topic 6 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 53 Topic 6 Discussion

IIA-CIA-Part2 Exam Topic 6 Question 53 Discussion:
Question #: 53
Topic #: 6

During an organization’s management meetings, employees who report bad news and significant risks are treated as if they were to blame for those circumstances. As a result, employees tend to postpone delivering bad news to management for as long as possible. Which of the following should be addressed to improve this culture?


A.

Tone at the top


B.

Risk accountability


C.

Risk leadership


D.

Code of ethics


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