Choose from the following the best description of enterprise risk management $($ERM$).$

A$)$ A comprehensive process of listing, prioritizing, and responding to a company's risk

B$)$ A comprehensive process of identifying, categorizing, prioritizing, and responding to a company's risk

C$)$ A narrow process of identifying, categorizing, prioritizing, and ignoring a company's risk

D$)$ A narrow process of identifying, grouping, prioritizing, and ignoring a company's risk