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ISACA Certified in Risk and Information Systems Control · Isaca
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B. Identify risk responses. When an organization determines that a risk scenario is outside the defined risk tolerance level, the next course of action should be to "B. Identify risk responses." Risk responses involve evaluating and selecting appropriate actions to address the identified risks and bring them within the acceptable tolerance levels. While the other options (developing a compensating control, allocating remediation resources, performing a cost-benefit analysis) are relevant steps in the risk management process, identifying risk responses is the immediate and necessary action to take when a risk scenario is determined to exceed the defined risk tolerance level.
B it is.
B - Developing a compensating control would be part of the Identify risk response process