Final answer:
Information process risks are associated with accuracy, completeness, and reliability of information systems for tracking data about operations and are managed by internal controls and IT solutions. The correct option is: 2).
Step-by-step explanation:
The risks that are primarily associated with recording, maintaining, and reporting information about resources, events, agents, and the relationships among them are Information process risks. These risks are related to the accuracy, completeness, and reliability of the information systems that are used for tracking and reporting pertinent data about a company's operations. Factors such as data entry errors, inadequate information systems, and failures in internal controls can contribute to these risks, which in turn can affect decision-making and financial reporting.
Information process risks also encompass the security of information, which involves protecting data from unauthorized access or loss, and ensuring compliance with relevant laws and regulations. Effective management of these risks often requires robust internal control systems, regular audits, and the implementation of information technology solutions designed to safeguard data integrity and accuracy.