The correct answer is: To eliminate the possibility of impacts from poor judgement and human error

Rationale: The other three options were identified as aims of internal controls in the Turnbull report. However, the report also states that even a sound system of internal control reduces, but does not eliminate, the possibilities of poorly-judged decisions, human error, deliberate circumvention of controls and unforeseeable circumstances. Systems only provide reasonable (not absolute) assurance.

Ways in: If you had to guess, you could probably see that 'To eliminate the possibility of impacts from poor judgement and human error' is an exaggerated claim. Look out for options that say 'always' or 'never' or 'total', in a similar vein: these are much more likely to be untrue than true, in the complex world of business.