When developing the organization's first risk universe, which of the following would the chief audit executive be least likely to consider?

When developing the organization’s first risk universe, which of the following would the chief audit executive be least likely to consider?

When developing the organization’s first risk universe, which of the following would the chief audit executive be least likely to consider?
A . The amount of risk that an organization is willing to seek or accept.
B . The extent and degree of interdependency for identified key risks.
C . The boundaries established to manage the amount of risk taken.
D . The exposure to risks following management’s risk responses.

Answer: D