Which of the following should be identified FIRST when determining appropriate IT key risk indicators (KRIs)?

Key Risk Indicators (KRIs) are metrics used to provide an early warning of increasing risk exposure; therefore, the specific risks that need monitoring must be identified first. Without clearly defined IT-related risks, it's impossible to establish relevant indicators that effectively signal potential issues.

IT controls are implemented to mitigate risks, and their effectiveness might be monitored by KRIs, but controls themselves are not the starting point for identifying what to measure with KRIs.

IT threats are a component of risk (threat + vulnerability = risk), but the comprehensive IT-related risk, which includes assets and impact, must be understood before defining indicators.

While IT objectives are foundational to risk management, the direct input for KRIs is the specific risks that could prevent those objectives from being met.