A survey by Deloitte based on the global data between the years 2015 to 2018 found that a larger proportion of Chief Information Officers of a Company report to:

A. The Chief Financial Officer

B. The Chief Executive Officer

C. The Chief Operations Officer

D. Audit committee of the Board of Directors

Organizations that integrate enterprise risk management throughout the entity can realize many benefits. These benefits include all of the following except:

A. Improves resource deployment.

B. Reduces variability in performance.

C. Replaces Internal controls over financial reporting.

D. Increases the range of opportunities for the firm.