Which is a purpose of the Risk theme?

Which is a purpose of the Risk theme?
A .  Establish a procedure to ensure every change is agreed by the relevant authority before it takes place
B .  Establish a cost-effective procedure to identify, assess and control uncertainty
C .  Establish mechanisms to control any unacceptable deviations from plan
D .  Establish mechanisms to manage risks at the corporate or programme level of an organization

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Answer: B