Which of the following would be MOST helpful to a risk practitioner when preparing a...

Senior management requires high-level, decision-relevant information. CRISC guidance states that the most valuable elements to communicate are areas of elevated risk, because these represent conditions that may exceed risk appetite or require immediate action. Changes in mitigation plans and audit findings are important operational details but do not provide a clear picture of current exposure. Industry benchmarks offer context but do not describe the organization’s actual risk posture. Highlighting elevated risks helps executives prioritize resources, make treatment decisions, and determine whether escalations are required.