Which statement regarding risks and opportunities is correct?

Which statement regarding risks and opportunities is correct?
A . Risks always have a positive outcome whereas opportunities have an unpredicted outcome
B . Opportunities might have a positive impact, whereas risks might have a negative impact
C . There is no difference between opportunities and risks; these terms can be used interchangeably

Answer: B

Explanation:

ISO standards, including ISO/IEC 27005, make a distinction between risks and opportunities. Risks are defined as the effect of uncertainty on objectives, which can result in negative consequences (such as financial loss, reputational damage, or operational disruption). Opportunities, on the other hand, are situations or conditions that have the potential to provide a positive impact on achieving objectives. Therefore, option B is correct, as it accurately reflects that risks are generally associated with negative impacts, while opportunities can lead to positive outcomes. Option A is incorrect because risks can have negative outcomes, not positive ones. Option C is incorrect because risks and opportunities have different meanings and implications and are not interchangeable.