Question 5 (15 points) Risk based systems auditing requires internal audit to evaluate risk exposures relating to organization governance, operations and information systems. Audit planning requires risk analysis in order to determine the highest risk areas which must be audited first. a. Identify the 3 types of risks that internal auditors encounter and provide an example of a risk for each type. (9 marks) b. List and describe 3 options for organizing an internal audit department. (6 marks)