CRISC: Certified in Risk and Information Systems ControlDemo

By Isaca · Question Mode

QuestionQ806

Governance

Within the three lines of defense model, accountability for the system of internal controls lies with:

  • A enterprise risk management (ERM).
  • B the risk practitioner.
  • C the chief information officer (CIO).
  • D the board of directors.
Explanation

The board of directors, acting as the governing body, is accountable for oversight of risk management, including internal control. Management establishes and maintains operational risk and control processes, but the board retains accountability for their overall oversight.

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