For Example on a 0-5 Scale: the Risk Trend

For example on a 0-5 scale: The risk trend shows the direction of risk and probable change to risk over the next 12 months. A trend toward increasing risk means that

A) Management may want to take additional action through more controls or increased reviews
B) Risk may prompt a decrease in controls and improved efficiencies
C) Controls currently in place are appropriate to succeed in keeping risks within management's established risk-tolerance level
D) Risk measurements exceed management's tolerance for risk

Correct Answer:

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