Section: Volume B
Explanation/Reference:
Explanation:
Profitability operational risks focus on the financial risks which encompass providing a quality product that is cost-effective in production. It ensures that the provision of a quality product is not overshadowed by the production costs of that product.
Incorrect Answers:
A: Information security means protecting information and information systems from unauthorized access, use, disclosure, disruption, modification, perusal, inspection, recording or destruction. Information security risks are the risks that are associated with the protection of these information and information systems.
B: These risks do not ensure that the provision of a quality product is not overshadowed by the production costs of that product.
C: Project activity risks are not associated with provision of a quality product or the production costs of that product.

Explanation/Reference:
Explanation:
Tying user accounts to access requests confirms that all existing accounts have been approved. Hence, the effectiveness of the system access management process can be accounted.
Incorrect Answers:
A: Tying user accounts to human resources (HR) records confirms whether user accounts are uniquely tied to employees, not accounts for the effectiveness of the system access management process.
C: Tying vendor records to user accounts may confirm valid accounts on an e-commerce application, but it does not consider user accounts that have been established without the supporting access request.
D: Tying access requests to user accounts confirms that all access requests have been processed; however, the test does not consider user accounts that have been established without the supporting access request.