According to COSO, which of the following differences relevant to the risk-assessment process is most likely to exist bel large entity and a small entity? O A. O B. O C. O D. The CEO of a small entity is more likely than the CEO of a large entity to be attuned to risks arising from internal factors through hands-on involvement with all levels of personnel. The risk-assessment process in a small entity is more structured than in a large one because of the nature of some of the internal control components in a small entity. An owner-manager of a small entity will not normally learn about risks arising from external factors through direct contact with customers, suppliers, and other outsiders, whereas in large entities this process is part of the entity's primary way of identifying new risk. Risk assessment in a small entity, as opposed to that in a large entity, can be problematic to implement because the in- depth involvement of the CEO and other key managers is a conflict of interest that must be addressed se