Which of the following groups represents the first line of defense?
A.
Internal audit
B.
Compliance committee
C.
External audit
D.
Operational managers
The Answer Is:
D
This question includes an explanation.
Explanation:
Thefirst line of defenseincludesbusiness and operational managerswho own and manage risks directly. They implement controls as part of their day-to-day duties, making them the first to respond to risk.