Which one of the following best describes how internal audit compliments a risk management initiative?

Select one:

A$.$ Internal audit tests controls for risks identified by risk managers. Risk management and internal audit are similar

in that they are both charged with protecting the assets of an organization.

B$.$ Risk managers identify, assess and prioritize risks with the assistance of intfff al audit. Internal audit requires

that the controls for the risks are tested.

C$.$ Risk managers identify, assess and prioritize risks. Internal audit develops a risk$-$based auditing plan that

addresses material risks to an organization.

D$.$ Internal audit tests the controls initiated by the risk management team, The risk management team reviews the

results and responds to internal audit on the control assessment.