A global organization is reviewing potential vendors to outsource a critical payroll function.

Per SecurityX CAS-005 GRC principles, outsourcing a function does not transfer accountability for protecting personally identifiable information (PII). While subprocessors handle data, the originating organization remains responsible under most data protection laws and frameworks (e.g., GDPR, CCPA).

Due care in procurement (option B) is important, but it is a supporting concept, not the primary driver in this context.

Jurisdictional compliance (option D) is a requirement, but the underlying reason for risk assessment is that accountability for PII protection remains with the organization.