According to the International Professional Practices Framework, which of the following would not be considered when performing an initial risk assessment in engagement planning?
A.
The reliability of management’s assessment of risk.
B.
Management’s process for monitoring, reporting, and resolving risk issues.
C.
Management's methodology for defining risk criteria.
D.
Risks in related activities relevant to the activity under review.
The question seems to clarify that during a preliminary risk assessment, the assessor is interested in the reliability of identified risks and controls, rather than how they were identified.
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John1237
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