フリー問題

問題文

The board has approved a statement of how much risk the enterprise is willing to take while it pursues its objectives. Which term names that statement, and who is expected to work inside the limits it sets?

選択肢

1. That statement is named the risk preference, and the limits it sets are worked inside by the external auditors under the arrangement that the policy documents.
2. That statement is named the risk capacity, and the limits it sets are worked inside by the external auditors under the arrangement that the policy documents.
3. That statement is named the risk capacity, and the limits it sets are worked inside by the operating management under the arrangement that the policy documents.
4. That statement is named the risk preference, and the limits it sets are worked inside by the operating management under the arrangement that the policy documents.