Which of the following tools would be most useful to an internal auditor performing an...

A risk register would be most useful for an internal auditor assessing the effectiveness of the organization ' s risk responses. This tool lists all identified risks along with their severity, ownership, and the actions taken to mitigate them, making it a key resource for evaluating whether the responses have been effective and align with the organization’s risk appetite and management strategies.

IIA guidance on risk assessment and management