QUESTION 11 It important that enterprise risk management (ERM) and strategy setting are integrated because: O strategies should not be developed if the inherent risks are too high. O strategies should align with an organization's mission, vision, and operational risk profiles. O ethics risks should be considered before strategies are activated O mindset risks need to be minimized. O All of the above QUESTION 12 This organization can set auditing standards in the U.S. O AICPA O FASB O SEC OPCAOB O All of the above