Of the following, who is BEST suited to assist a risk practitioner in developing a relevant set of risk scenarios?

An internal auditor's primary role is to provide independent assurance on controls and processes, not to possess the detailed operational knowledge required to define specific asset-centric risk scenarios.

The asset owner possesses the deepest operational knowledge and understanding of the asset's specific function, criticality, vulnerabilities, and potential impact on business processes if compromised or unavailable, which is crucial for crafting relevant and realistic risk scenarios.

A finance manager focuses on financial implications and budgeting, lacking the granular technical and operational insights into assets necessary for detailed risk scenario development.

A control owner is responsible for managing specific controls but may not have the holistic view of the asset's overall risk profile and potential scenarios as comprehensively as the asset owner.