You have completed an enterprise risk management (ERM) First-Filter risk assessment identifying 85 risks across the corporation. The Chief Risk Officer (CRO) requested three Second-Filter ROI analyses including: (1) Manufacturing Contamination Risk; (2) Geopolitical Risk; and, (3) Cyber Security Risk. You have performed the three Second-Filter analyses yielding the following table of results.

Risk	Expected NPV before Invest ($M)	Expected NPV After Intest - including cot of Invest ($M)	Expected Gain ($M)	Invstment ($M)	Investment Productivity
Manufacturing contamination	(75.27)	(30.79	44048	35.40	1.28
Geopolitical	(214.04)	(131.00)	83.04	5.80	14.75
Cyber Security	(170.90)	(23.50)	147.40	3.70	41.36

1. What recommendations do you provide the CRO regarding which risks to pursue with mitigation investments and the overall risk mitigation budget?