According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?

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According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?
A . Assessing the risk factors.
B . Aligning risk appetite and strategy.
C . Enhancing risk response decisions.
D . Reducing operational surprises and losses.

Answer: A

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