单选题
Which of the following is not correct?
A、
Internal controls must be supported by an effective audit function.
B、
In case of internal control weakness identified by auditors, management needs to take appropriate corrective action.
C、
Banking supervisors must ensure that banks only observe banking laws and regulations.
D、
Sound internal controls and strong risk management practices are critical for the safe and sound operation of banking organizations.
【正确答案】
C
【答案解析】
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