風(fēng)險(xiǎn)應(yīng)對(duì)負(fù)責(zé)人和風(fēng)險(xiǎn)審計(jì)人之間存在潛在沖突,因?yàn)轱L(fēng)險(xiǎn)審計(jì)人:
A. 向項(xiàng)目經(jīng)理匯報(bào).
B. 調(diào)查風(fēng)險(xiǎn)應(yīng)對(duì)負(fù)責(zé)人的效力.
C. 衡量風(fēng)險(xiǎn)承受度的效力.
D. 向干系人匯報(bào).