An organization is considering whether to expand its operations into additional international jurisdictions.

CDPSE/ISACA risk response taxonomy defines risk avoidance as deciding not to engage in the activity that gives rise to the risk. Reduction/mitigation (B/D) means proceed with controls; acceptance (C) means proceed without additional treatment. Not expanding is classic avoidance.

Key CDPSE-aligned phrasing (short extract): “Risk avoidance: Discontinue or do not initiate activities that create risk.”