Which of the following is required to be considered when selecting appropriate information security risk...

Clause 6.1.3 (c) requires organizations to:

“compare the controls determined in 6.1.3 b) with those in Annex A and verify that no necessary control has been omitted; and prepare a Statement of Applicability.” It also requires organizations to select risk treatment options considering “the organization’s risk acceptance criteria.”

This shows thatrisk acceptance criteriaare a fundamental factor when selecting risk treatment options. Options C and D are incorrect because Annex A and ISO/IEC 27002 are reference sets, not the sole sources of controls — organizations can design their own. Criteria for performing risk assessments (B) are part of 6.1.2 (risk assessment process), not risk treatment.

Thus, the correct requirement isA: Criteria for accepting identified risks.