Computer Science Homework Help

I will add the article and the q u can do one paragraph as much as u answer the question

2) Read this article:

https://erm.ncsu.edu/library/article/create-synergies-between-risk-management-and-internal-audit

After listening to the lecture and discussion, why do we consider risk assessment the foundation of the internal audit function? To safeguard independence, many internal audit departments continue to perform risk assessments in a silo, without collaborating with and leveraging the work of ERM. Do you agree with this approach?