请问B是什么

问题如下：

Risk governance:

选项：

A.aligns risk management activities with the goals of the overall enterprise. B.defines the qualitative assessment and evaluation of potential sources of risk in an organization. C.delegates responsibility for risk management to all levels of the organization’s hierarchy.

解释：

Risk governance is the top-down process that defines risk tolerance, provides risk oversight and guidance to align risk with enterprise goals.