Answer is B: Determine information security's impact on the achievement of organizational goals. Because understanding the business context is the first step to building a strategy that truly aligns.
C. Assess information security risk associated with the organizational goals, is also critical, but only after you know how security relates to those goals.
B - Understanding how information security supports or affects organizational goals is essential. It ensures that security initiatives align with business objectives and priorities. Whereas C is - it comes after understanding the impact. Risk assessment builds upon the context provided by organizational goals
Going with C. The B says "impact on the achievement of organizational goals.". On the "achievement of organizational goals"? does not make sense. C seems more good, it talks about "Assess"
C. Assess information security risk associated with the organizational goals
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