In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?
A) Identifying the processes at the activity level.
B) Analyzing the organization's strategic plan where the business processes are defined.
C) Analyzing the organization's objectives and identifying the processes needed to achieve the objectives.
D) Identifying the risks affecting the organization, the objectives, and then the processes concerned.
Correct Answer:
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