Answer:
The correct answer is B. False.
Step-by-step explanation:
Operational risk is understood (concept that includes legal risk and excludes strategic and reputational risk), the risk of losses resulting from the lack of adaptation or failures in internal processes, the performance of personnel or systems or those that are the product of external events. The objective of operational risk management is the identification, evaluation, monitoring, control and mitigation of this risk.
Given that the effective management of this risk helps to prevent future losses arising from operational events, the entity not only manages the operational risk inherent in current products, activities, processes and systems, but also that corresponding to new products, start of activities, setting in progress of processes or systems prior to its launch or implementation.