老师可以解释一下这道题吗？

问题如下：

Question Risk management is most likely the process by which an organization:

选项：

A.minimizes its exposure to potential losses.

B.adjusts its risk to a predetermined level.

C.maximizes its risk-adjusted return.

解释：

B is correct. An organization with a strong competitive position can recover from losses more easily than one with a weaker competitive position. Therefore, an organization’s risk tolerance should reflect its competitive position. An organization’s size does not define the risk sources it faces or the relative losses it can absorb, so it should not be reflected in its risk tolerance. Neither the risk sources affecting an organization nor the size of the losses an organization can absorb are a function of its perception of market stability.

A is incorrect because a minimum risk position may not be optimal for the organization.

C is incorrect because a high risk-adjusted return may require a level of risk taking that is beyond the organization’s capacity to absorb.