A key element in a risk analysis is/are:

A. audit planning.

B. controls.

C. vulnerabilities.

D. liabilities.

Answer Posted / guest

Answer: C

Vulnerabilities are a key element in the conduct of a risk
analysis. Audit planning consists of short and long-term
processes that may detect threats to the information assets.
Controls mitigate risks associated with specific threats.
Liabilities are part of business and are not inherently a risk.

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