Which statement reflects reuse of assessment results?

• A. Use of automation to conduct control assessments is maximized to increase speed, effectiveness, and efficiency of assessments.
• B. Opportunities to reuse assessment results from previous assessments to make the risk management process timely and cost-effective are considered.
• C. Reduce automation and increase manual checks.
• D. Assessments should be conducted only when necessary.

Answer: (B)

Reusing assessment results means leveraging evidence from prior assessments instead of starting from scratch each time. This practice keeps the risk management process timely and cost-effective by avoiding redundant work and ensuring consistency over time. The statement that best reflects this is the one that highlights opportunities to reuse assessment results from previous assessments to make the risk management process timely and cost-effective. This directly ties reuse to efficiency and cost reduction, which is the goal here.

Other approaches focus on automation or changing the level of manual work rather than reusing existing results. Maximizing automation emphasizes speed of performing assessments but doesn’t address reusing past findings. Reducing automation and increasing manual checks contradicts the idea of reuse and efficiency. Conducting assessments only when necessary concerns timing without specifically leveraging prior assessment evidence.