Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?

Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?
A . To evaluate controls regarding the computer security of an oil refinery.
B . To examine the processes involved in exploring, developing, and operating a gold mine.
C . To assess the likelihood and impact of events associated with operating a finished goods warehouse.
D . To link a financial institution’s business objectives to a work unit responsible for the associated risk.

Answer: C

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