Which of these is not one of the key trends in internal auditing as identified by the 2017 PricewaterhouseCoopers study?
A) A lack of alignment in views on the criticality and management of risks between management, the board and the internal audit.
B) The foundational capabilities of many internal audit functions are not strong enough to add sufficient value in today's areas of risk.
C) Fewer younger people entering the audit profession.
D) Internal audit does not have adequate tools to analyse business disruption or recommend resolution.
Correct Answer:
Verified
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