Answer:
-the firm’s IT architecture
Step-by-step explanation:
The firm’s IT architecture is the only risk under the business' control in that list. The company can decide for example to buy a computer system that matches its needs and budget or go overboard and by the most expensive equipment there is.
All the other factors (fluctuations in the price of raw materials, currency rate fluctuations and change in import duties) are out of the company's control. Some can be anticipated, with more or less time/precision.