Which of these is not a framework available to Australian top management when considering risk management?
A) AS/NZS ISO 31000: 2009 Risk management principles and guidelines
B) The COSO Enterprise risk management framework
C) The Australian assurance standards - AAS 340 -900
D) All of the above are frameworks that are available

Question

Quizplus · Accepted Answer

The Australian assurance standards, specifically AAS 340 -900, do not exist as a framework for risk management. The correct frameworks available for Australian top management include AS/NZS ISO 31000: 2009 and the COSO Enterprise Risk Management Framework.

Which of These Is Not a Framework Available to Australian