IIA CIA Exam Part Three: Business Knowledge for Internal Auditing IIA-CIA-Part3-3P Question # 3 Topic 1 Discussion

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing IIA-CIA-Part3-3P Question # 3 Topic 1 Discussion

IIA-CIA-Part3-3P Exam Topic 1 Question 3 Discussion:
Question #: 3
Topic #: 1

Which of the following is true regarding the COSO enterprise risk management framework?


A.

The framework categorizes an organization's objectives to distinct, non overlapping objectives.


B.

Control environment is one of the framework's eight components.


C.

The framework facilitates effective risk management, even if objectives have not been established.


D.

The framework integrates with, but is not dependent upon, the corresponding internal control

framework.


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