Item$2$

Time Remaining $1$ hour $13$ minutes $38$ seconds$01$:$13$:$38$

Item $2$

Time Remaining $1$ hour $13$ minutes $38$ seconds$01$:$13$:$38$

A manufacturing firm identified that it would have difficulty sourcing raw materials locally, so it decided to relocate its production facilities. According to COSO, this decision represents which of the following response to the risk?