What is the correct approach to developing scenarios?

The approach to developing scenarios focuses on a structured method for understanding tasks and the steps required to accomplish them effectively. Identifying tasks is a crucial first step; it allows the analysis to capture what needs to be performed. Following this, identifying the steps required to complete those tasks helps create a clear sequence or process flow, ensuring that every necessary action is accounted for.

Defining controls is also integral to this process, as it involves determining how to manage the tasks and what measures will be put in place to ensure that they are executed properly. This includes establishing standards and procedures to follow.

Finally, identifying exceptions acknowledges that not all tasks will proceed as planned; there may be unforeseen issues or variations. Including this consideration helps prepare for potential deviations and allows for a more comprehensive understanding of the scenarios being developed.

This methodical breakdown provides a thorough foundation for scenario development, focusing on the intricacies of tasks and their execution, which is essential for effective business analysis. The other options, while valuable in different contexts, do not emphasize the detailed task-oriented approach that scenario development requires.