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：
A is correct.
Risk governance is the top-down process that defines risk tolerance, provides risk oversight and guidance to align risk with enterprise goals.
看到之前有老师答疑说risk governance是top-down的，是senior management高管才有的决策权。但governance里的确认风险容忍度不是董事会才有的权利呢？董事会不等于senior management吧？？
