Requesting a formal risk acceptance sign-off is the most likely scenario when the residual risk in excess of the risk appetite cannot be mitigated, because it indicates that the organization is willing to tolerate a higher level of risk than it normally would, and that the risk owner has the authority and accountability to accept the risk and its consequences. Risk acceptance is a risk response strategy that involves acknowledging the existence of a risk and deciding not to take any action to reduce it. Risk acceptance is usually chosen when the cost or effort of mitigating the risk outweighs the potential benefits, or when no feasible mitigation options are available. Residual risk is the risk that remains after applying controls or mitigating factors. Risk appetite is the amount and type of risk that an organization is willing to accept in pursuit of its objectives. Inherent risk, cancellation of an initiative, change of risk appetite, and constant residual risk are all possible scenarios that may affect the risk management process, but they are not the most likely to cause a risk practitioner to request a formal risk acceptance sign-off, as they do not necessarily involve a risk owner accepting a higher level of risk than the organization's risk appetite. References = Risk and Information Systems Control Study Manual, Chapter 3, Section 3.4.2, page 103