In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?

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In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?
A . Maintaining industry-specific knowledge appropriate to the organization.
B . Assessing how IT contributes to organization objectives, risks, and relevance to audit.
C . Maintaining technical aspects of accounting standards and reporting processes.
D . Understanding regulatory and legal framework and assessing its relevance.

Answer: D

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