Question: Insert the missing words: Many internal audit shops have moved on from the risk assessment checklists and entered into a . . . . .

Insert the missing words: Many internal audit shops have moved on from the risk assessment checklists and entered into a .................................................... about how the audit resource can be used to best effect. That is, utilizing the corporate assessment of risks along with auditors special expertise in risk management, control models and specific control mechanisms (and requests for consulting projects).
Group of answer choices
scientific appraisal
dialogue with the board
dialogue with the entire audit team
general estimation

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