The project manager should be accountable for managing the risks to project benefits. Project benefits are the expected outcomes or value that a project delivers to its stakeholders, such as improved efficiency, quality, customer satisfaction, or revenue. Project risks are uncertain events or conditions that may affect the project objectives, scope, budget, schedule, or quality. The project manager is responsible for identifying, analyzing, prioritizing, responding to, and monitoring project risks throughout the project life cycle. The other options are not accountable for managing project risks, as they have different roles and responsibilities. The enterprise risk manager is responsible foroverseeing the organization's overall risk management framework and strategy, but not for managing specific project risks. The project sponsor is responsible for initiating, approving, and supporting the project, but not for managing project risks. The information security officer is responsible for ensuring that the project complies with the organization's information security policies and standards, but not for managing project risks. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

The greatest challenge to the alignment of business and IT is the lack of chief information officer (CIO) involvement in board meetings. The CIO is the senior executive responsible for overseeing the IT strategy, governance, and operations of the organization, and ensuring that they support the business objectives and needs. The CIO should be involved in board meetings to communicate the value and contribution of IT to the organization, to align the IT vision and direction with the business strategy and priorities, and to advocate for the IT resources and investments required to achieve the desired outcomes. The lack of CIO involvement in board meetings can result in a disconnect between business and IT, a loss of trust and confidence in IT, and missed opportunities for innovation and value creation. The other options are not as challenging as the lack of CIO involvement in board meetings, because they either do not affect the strategic alignment of business and IT, or theycanbe addressed by other means such as collaboration, negotiation, or escalation. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

The most effective control over visitor access to highly secured areas is to require visitors to be escorted by authorized personnel. This control ensures that visitors are supervised at all times and do not enter any restricted or sensitive areas without permission. It also allows authorized personnel to verify the identity, purpose, and clearance of the visitors, and to monitor their behavior and activities. Escorting visitors also reduces the risk of tailgating, piggybacking, or unauthorized duplication of access credentials.
Requiring visitors to use biometric authentication, monitoring visitors online by security cameras, and requiring visitors to enter through dead-man doors are all examples of technical controls that can enhance visitor access control, but they are not as effective as escorting visitors. Biometric authentication can provide a high level of identity verification, but it does not prevent visitors from accessing unauthorized areas or compromising security in other ways. Security cameras can provide a record of visitor movements and actions, but they may not deter or detect security breaches in real time. Dead-man doors can prevent unauthorized entry by requiring two-factor authentication, but they do not ensure that visitors are accompanied by authorized personnel.
References:
ISC Best Practices for Facility Access Control1
Visitor Management Best Practices From Top Organizations2
8 Best Practices for Setting Up a Visitor Management System3