The most effective way for the audit team to leverage the risk management maturity of the organization is to integrate the risk register for audit planning purposes. The risk register is a document that records the identified risks, their likelihood, impact, and mitigation strategies for a project or an organization. By using the risk register, the audit team can align their audit objectives, scope, and procedures with the organization's risk profile and priorities. This will help the audit team to provide more value-added and relevant assurance and recommendations to the management and stakeholders.
Some of the web sources that support this answer are:
* Audit Maturity And Risk Management | Ideagen
* Building a Mature Enterprise Risk Management Plan | AuditBoard
* CISA Certified Information Systems Auditor - Question0551

The most critical factor for the effective implementation of IT governance is a supportive corporate culture. A supportive corporate culture is one that fosters collaboration, communication and commitment among all stakeholders involved in IT governance processes. A supportive corporate culture also promotes a shared vision, values and goals for IT governance across the organization. Strong risk management practices, internal auditor commitment or documented policies are important elements for IT governance implementation, but they are not sufficient without a supportive corporate culture. References: ISACA, CISA Review Manual,
27th Edition, 2018, page 41