17 Identify the first principle in the process of risk assessment ? a. Management specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to its...


17


Identify the first principle in the process ofrisk assessment?



a.
Management specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to its objectives.


b.
Management identifies and analyses risks to the achievement of its objectives and uses that as a basis for determining how the risks should be managed.


c.
Management considers the potential for fraud in assessing risks to the achievement of its objectives.


d.
Management identifies, analyses, and responds to changes that could significantly impact its system of internal control.





Jun 08, 2022
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