Question: Regarding the relationship between IT Audit and IT Risk assessment, which of the following statement is Incorrect? a. Compared with IT Audit, IT Risk Assessment

Regarding the relationship between IT Audit and

Regarding the relationship between IT Audit and IT Risk assessment, which of the following statement is Incorrect? a. Compared with IT Audit, IT Risk Assessment can be conducted with a more flexible approach b. Findings from previous IT audits may be used as valuable inputs for future IT Risk Assessment C. IT Audit is typically conducted by 2nd Line of Defense because it requires a certain degree of independence d. Records maintained by Internal IT Audit are important knowledge bases for the organization as the Risk Universe is a rather valuable inventory of auditable subjects

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