Insert the missing phrase (this phrase applies to both gaps). Follow up procedures revolve around the view of ............................ Where the internal auditor has failed to convince client management that the risk needs addressing then any associated audit recommendations may not be agreed. Where the internal auditor is convinced that this level of ........................... is outside the remit of the corporate risk appetite then the matter should be reported upwards, even up to the board. Group of answer choices residual risk outstanding issues inherent risk significant risk