A2007 deloitte report found that valuable approach that can better align security functions with the business mission while offering opportunities to lower costs is

The answer would be Enterprise Risk Management. It is a procedure, affected by an element's top managerial staff, administration and other work force, connected in system setting and over the endeavor, intended to distinguish potential occasions that may influence the substance, and oversee hazard to be inside its hazard craving, to give sensible affirmation with respect to the accomplishment of element goals.

The answer should be b.