Risk scoping is a critical activity in the risk management process aimed at identifying areas within the enterprise that may be exposed to significant risks. The primary outcome of this activity is to identify potential high-impact risk areas throughout the enterprise. This involves assessing various business processes, IT systems, and operational functions to determine where risks may arise and their potential impact on the organization. By focusing on high-impact areas, the organization can prioritize resources and efforts to mitigate these risks effectively. This approach ensures a comprehensive understanding of the risk landscape, which is essential for effective risk management and aligns with best practices outlined in ISO 31000 and COBIT frameworks.