Comprehensive and Detailed In-Depth Explanation:

The Three Lines of Defense Model classifies risk management roles as follows:

First Line of Defense: Operational management responsible for risk controls (e.g., blocking unauthorized traffic, encrypting data).

Second Line of Defense: Risk management and compliance functions that monitor and assess the effectiveness of first-line controls (e.g., reviewing disaster recovery test results).

Third Line of Defense: Independent audit functions providing assurance (e.g., conducting security assessments).

Option C (Reviewing disaster recovery test results) aligns with the second line of defense because it involves oversight and evaluation of IT controls rather than direct execution.