Explanation:
Reporting risks are caused due to wrong reporting which leads to bad decision. This bad decision due to wrong report hence causes a risk on the functionality of the organization. Therefore, the greatest risk to reporting is reliability of data. Reliability of data refers to the accuracy, robustness, and timing of the data.
Incorrect Answers: A, B, C: Integrity, availability, and confidentiality of data are also important, but these three in combination comes under reliability itself.