Kelly, Inc. is considering establishing an enterprise risk
management system. Which of the following is not a limitation
of such a system?

(a) The requirement is to identify the item that is not a
limitation of an enterprise risk management system. Answer
(a) is correct because an enterprise risk management system
assumes that objectives have been set as a part of the strategic
planning process. Answers (b), (c), and (d) are incorrect
because they all represent limitations of enterprise risk management
systems.