Implementing the requirements with the highest amount of risks first is a good idea, as it allows the project manager to address the uncertainties and challenges early in the project, and to avoid potential delays or rework later on. This is a common practice in agile or adaptive approaches to business analysis and project management, which embrace change and value feedback12. The other options are not good ideas, as they either postpone the risky requirements until the end of the project ©, which increases the likelihood of scope creep, budget overrun, or stakeholder dissatisfaction, or implement the lowest risk requirements first (A), which may not deliver the most value or benefit to the organization, or assume that the project will fail due to the risky requirements (B), which is a pessimistic and unrealistic view of the project outcome. References: Business Analysis Expert Certification, CCBA® | IIBA®, Certification of Capability in Business Analysis™ (CCBA®)