In an organization with a poor control environment, which of the following indicators would help...

The main objective of risk-based assurance is to demonstrate that audit observations are directly connected to organizational risks. By measuring the percentage of audit observations that can be tied to significant risks, the internal audit function shows that it is focusing on areas of importance to governance and risk management.

Options A, C, and D are useful performance metrics, but they do not measure the ability of internal audit to deliver risk-based assurance as directly as Option B.