Which of the following does not best support the board's evaluation of structure and process?

The option that does not best support the board's evaluation of structure and process is the acceptance of management's assumptions about the benefits, risks, and opportunities of a proposed transformation.

This approach lacks critical scrutiny, which is crucial for effective board governance. Boards are responsible for providing oversight and ensuring that decisions are made based on comprehensive evaluation rather than taking management's assertions at face value. By relying solely on management's assumptions, boards may miss important nuances or potential downsides that could impact the organization's strategy and performance. Strong governance practices encourage independent verification and thorough analysis to ensure that decisions are made with a full understanding of the risks and opportunities involved.

In contrast, seeking independent assessments of risks, establishing clear accountability for risk management, and utilizing data analytics for performance measurement are all proactive steps that empower boards to critically assess their structures and processes. These methods enhance transparency, foster informed decision-making, and ultimately lead to more effective oversight of the organization's operations and strategic direction.