44-Which of the following threatens the independence of an internal auditor who had participated inthe initial establishment of a risk management process?A.Evaluating the adequacy and effectiveness of management’s risk processes.B.Developing assessments and reports on the risk management process.C.Managing the identified risks.D.Recommending controls to address the risks identified.Answer (A) isincorrect.Internal auditors assist both management and the board by examining, evaluating, reporting, and
