When performing a risk assessment, the MOST important consideration is that: 

Answer options:

A. management supports risk mitigation efforts.
B. annual loss expectations (ALEs) have been calculated for critical assets.
C. assets have been identified and appropriately valued.
D. attack motives, means and opportunities be understood.

C

Identification and valuation of assets provides the basis for risk management efforts as it relates to the criticality and sensitivity of assets. Management support is always important, but is not relevant when determining the proportionality of risk management efforts. ALE calculations are only valid if assets have first been identified and appropriately valued. Motives, means and opportunities should already be factored in as a part of a risk assessment.