According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?

According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?
A . Assessing the risk factors.
B . Aligning risk appetite and strategy.
C . Enhancing risk response decisions.
D . Reducing operational surprises and losses.

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Answer: A