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CISM study material · question 279 of 1000
Which definition of inherent risk does IR 8286 quote?
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Answer: D. What an entity faces before management takes any direct, focused action to change its severity
IR 8286 borrows COSO's definition: inherent risk is measured with management's deliberate interventions stripped out, which is what distinguishes it from residual risk.
Source: NIST IR 8286 (NIST) — Sec. 3.2 Identify the Risks