A risk practitioner notices a trend of noncompliance with an IT-related control. This indicates that there is a risk of ineffective or inefficient implementation or operation of the control, which may expose the organization to potential threats or losses.

The best way to assist in making a recommendation to management is to assess the degree to which the control hinders business objectives. This means that the risk practitioner should analyze the impact of the control on the performance, productivity, quality, or customer satisfaction of the business processes or functions that are affected by the control.

Assessing the degree to which the control hinders business objectives helps to identify the root causes of noncompliance, the costs and benefits of compliance, and the potential alternatives or improvements for the control. It also helps to communicate the value and importance of the control to the management and the stakeholders, and to obtain their support and commitment for the control compliance.

The other options are not the best ways to assist in making a recommendation to management. They are either secondary or not essential for control compliance.

The references for this answer are:

Risk IT Framework, page 19

Information Technology & Security, page 13

Risk Scenarios Starter Pack, page 11