In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?

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.

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Answer: C