Business process owners are in the best place to judge the risks and impacts since they are most knowledgeable concerning their systems.
A business process is an action or set of activities that accomplish a specific corporate goal. Business processes should have intended goals, be as specific as possible and produce consistent products.
Operational processes (core business processes) are those that bring direct value to clients and the company itself. They are the processes that instantly create revenue. Examples include: product manufacturing, order-to-cash strategy, and delivering products to customers.
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complete question is,
A. Internal auditors
B. Security management
C. Business process owners
D. External regulatory agencies