QuestionQ791

Risk Assessment

Which of the following is MOST important to identify when creating top-down risk scenarios?

  • A Hypothetical scenarios
  • B Key procedure control gaps
  • C Senior management's risk appetite
  • D Business objectives
Explanation

Top-down risk scenarios are anchored in business objectives, because they identify events and conditions that could affect achievement of those objectives. This ensures the scenarios are relevant to enterprise value and decision-making.

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