For example on a 0-5 scale: The risk trend shows the direction of risk and probable change to risk over the next 12 mon

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For example on a 0-5 scale:

The risk trend shows the direction of risk and probable change to risk over the next 12 months. A trend toward increasing risk means that

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A. Management may want to take additional action through more controls or increased reviews
B. Risk may prompt a decrease in controls and improved efficiencies
C. Controls currently in place are appropriate to succeed in keeping risks within management's established risk-tolerance level
D. Risk measurements exceed management's tolerance for risk