According to the International Professional Practices Framework, internal auditors who are assessing the adequacy of organizational risk management processes should not:

According to the International Professional Practices Framework, internal auditors who are assessing the adequacy of organizational risk management processes should not:
A . Recognize that organizations use different techniques for managing risk.
B . Seek assurance that the key objectives of the risk management processes are being met.
C . Determine and accept the level of risk for the organization.
D . Treat the evaluation of risk management processes differently from the risk analysis used to plan audit engagements.

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Answer: C