问题如下：
For a large firm, there are commonly four steps used in designing the risk control self-assessment (RCSA) program, which of the following statements is not one of the four steps in the design of that program ?
选项：
A. Conduct control tests to assess how existing controls can effectively reduce potential operational risks.
B. Add controls to the RCSA program to reduce risks identified for the firm.
C. Identify and assess the risk profile of each business unit.
D. Prepare reports that summarize the degree of operational risk to regulators.
解释：
D is correct.
考点：RCSA的四个步骤
解析：4个步骤分别是：
（1）Identify and assess the risk profile of each business unit.
（2）Add controls to the RCSA program to reduce risks identified for the firm.
（3）Use risk metrics to measure the success of an operational risk plan and correlate it with the RCSA program for review.
（4）Conduct control tests to assess how existing controls can effectively reduce potential operational risks.
这在讲义哪个地方啊？没有印象…这个知识点重要吗？
