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According to IIA guidance, which of the following is most critical to ensuring that an...

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According to IIA guidance, which of the following is most critical to ensuring that an organization's risk management program remains effective over time?

A.

Ensuring a fully executed assurance role for the internal audit activity.

B.

Conducting risk evaluations that include ranking the relative importance of each risk.

C.

Establishing a risk management function and appointing a chief risk officer.

D.

Conducting a combination of ongoing risk reviews and individual evaluations.

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