Developing Effective IT Risk Scenarios for Business Acquisition

D.

In the given scenario, an organization is planning to acquire a new line of business and wants to develop new IT risk scenarios to guide its decisions. The most valuable input to these risk scenarios would be information that can help identify and assess potential risks associated with the acquisition. Among the given options, the most valuable input would be "expected losses."

Expected losses refer to the potential financial losses that an organization can incur due to various types of risks. These risks may include cyber threats, data breaches, system failures, regulatory compliance issues, and other types of IT-related risks that are relevant to the acquisition. By estimating expected losses, the organization can evaluate the financial impact of the risks and determine the appropriate risk management strategies to mitigate or transfer the risks.

Audit findings may provide some valuable insights into the existing IT controls and processes of the new line of business. However, they may not provide a comprehensive view of the potential risks that the acquisition may bring. Cost-benefit analysis can help evaluate the financial impact of the acquisition but may not specifically address IT risks. Organizational threats may provide some information about the internal and external factors that can affect the acquisition but may not directly relate to IT risks.

In summary, among the given options, expected losses would add the most value to the new risk scenarios as they help identify and assess potential IT-related risks associated with the acquisition.