The highest level of risk is calculated by considering both the likelihood of failure and the impact value. Risk can be quantified as the product of these two factors:
A: 20% * £100,000 = £20,000
B: 10% * £150,000 = £15,000
C: 1% * £500,000 = £5,000
D: 2% * £200,000 = £4,000
Therefore, Option A (20% likelihood of failure and £100,000 impact value) represents the highest risk value. Reference: ISTQB CTFL Syllabus V4.0, Section 5.2.3 .
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