Changes to which of the following will MOST likely influence the expansion or reduction of controls required to remediate the risk arising from changes to an organization’s SaaS vendor?

Changes to which of the following will MOST likely influence the expansion or reduction of controls required to remediate the risk arising from changes to an organization’s SaaS vendor?
A . Risk exceptions policy
B . Contractual requirements
C . Risk appetite
D . Board oversight

Answer: C

Explanation:

Reference: https://assets.kpmg/content/dam/kpmg/ch/pdf/key-risks-internal-audit-2018.pdf

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