Section: Volume D
Explanation:
Reporting risks are caused due to wrong reporting which leads to bad decision. This bad decision due to wrong report hence causes a risk on the functionality of the organization. Therefore, the greatest risk to reporting is reliability of data. Reliability of data refers to the accuracy, robustness, and timing of the data.
Incorrect Answers:
A, B, C: Integrity, availability, and confidentiality of data are also important, but these three in combination comes under reliability itself.

* A security awareness training program is an educational program that aims to equip the organization's employees with the knowledge and skills they need to protect the organization's data and sensitive information from cyber threats, such as hacking, phishing, or other breaches12.
* A risk-aware culture is a culture that values and promotes the understanding and management of risks, and encourages the behaviors and actions that support the organization's risk objectives and strategy34.
* The best indication of an improved risk-aware culture following the implementation of a security awareness training program for all employees is an increase in the number of incidents reported, which is the frequency or rate of security incidents that are detected and communicated by the employees to the appropriate authorities or channels56.
* An increase in the number of incidents reported is the best indication because it shows that the employees have gained the awareness and confidence to recognize and report the security incidents that may affect the organization, and that they have the responsibility and accountability to contribute to the organization's risk management and security posture56.
* An increase in the number of incidents reported is also the best indication because it enables the organization to respond and recover from the security incidents more quickly and effectively, and to prevent or reduce the recurrence or escalation of similar incidents in the future56.
* The other options are not the best indication, but rather possible outcomes or consequences of an improved risk-aware culture or a security awareness training program. For example:
* A reduction in the number of help desk calls is an outcome of an improved risk-aware culture or a security awareness training program that indicates the employees have become more self-reliant and proficient in solving or preventing the common or minor IT issues or problems . However, this outcome does not measure the employees' awareness or reporting of security incidents, which may be more serious or complex .
* An increase in the number of identified system flaws is a consequence of an improved risk-aware culture or a security awareness training program that indicates the employees have become more vigilant and proactive in finding and reporting the vulnerabilities or weaknesses in the IT systems or processes . However, this consequence does not measure the employees' awareness or reporting of security incidents, which may exploit or leverage the system flaws .
* A reduction in the number of user access resets is an outcome of an improved risk-aware culture or a security awareness training program that indicates the employees have become more careful and responsible in managing and protecting their user credentials or accounts . However, this outcome does not measure the employees' awareness or reporting of security incidents, which may compromise or misuse the user access . References =
* 1: Security Awareness Training - Cybersecurity Education Online | Proofpoint US5
* 2: What Is Security Awareness Training and Why Is It Important? - Kaspersky6
* 3: Risk IT Framework, ISACA, 2009
* 4: IT Risk Management Framework, University of Toronto, 2017
* 5: Security Incident Reporting and Response, University of Toronto, 2017
* 6: Security Incident Reporting and Response, ISACA, 2019
* : IT Help Desk Best Practices, ISACA Journal, Volume 2, 2018
* : IT Help Desk Best Practices, ISACA Now Blog, February 12, 2018
* : System Flaw Reporting and Remediation, University of Toronto, 2017
* : System Flaw Reporting and Remediation, ISACA, 2019
* : User Access Management and Control, University of Toronto, 2017
* : User Access Management and Control, ISACA, 2019

Risk assessments are most effective when performed at each stage of the system development life cycle (SDLC). The SDLC is a framework that defines the phases and activities of developing, implementing, and maintaining a system. The SDLC typically consists of the following stages: initiation, planning, analysis, design, development, testing, implementation, and maintenance. Performing risk assessments at each stage of the SDLC helps to identify, analyze, and evaluate the risks that could affect the system objectives, requirements, functionality, quality, or performance. Performing risk assessments at each stage of the SDLC also helps to select and implement the appropriate risk responses, such as avoiding, transferring, mitigating, or accepting the risks. Performing risk assessments at each stage of the SDLC also helps to monitor and report the risk status and performance, and to update and adjust the risk assessment and response as the system changes or evolves. Performing risk assessments before system development begins, at system development, or during the development of the business case are not as effective as performing risk assessments at each stage of the SDLC, as they are either too early or too late, and they do not capture the full scope and complexity of the system risks. References = CRISC Review Manual, 6th Edition, ISACA, 2015, page 49.