Certified in Risk and Information Systems Control (CRISC) — Question 864

During an acquisition, which of the following would provide the MOST useful input to the parent company's risk practitioner when developing risk scenarios for the post-acquisition phase?

Answer options

• A. IT balanced scorecard of each company
• B. Most recent internal audit findings from both companies
• C. Risk registers of both companies
• D. Risk management framework adopted by each company

Correct answer: C

Explanation

The risk registers of both companies provide a comprehensive overview of identified risks and their potential impacts, making them invaluable for anticipating challenges in the post-acquisition phase. While audit findings and balanced scorecards offer insights, they do not specifically focus on risk management as effectively as risk registers do. The risk management frameworks outline processes but may not detail the specific risks faced by each company.