Which of the following is a method to handle risk by reallocating or sharing accountability?

The method to handle risk by reallocating or sharing accountability is known as transfer. This approach involves shifting the responsibility for managing a risk to another party, which can include outsourcing certain functions, purchasing insurance, or entering into contracts that define the responsibilities and liabilities of both parties. By transferring risk, the entity reduces its exposure by sharing that risk with others, which can help mitigate the potential negative impacts associated with it.

Understanding risk transfer is crucial in the context of Army acquisition because it allows organizations to maintain focus on their core capabilities while managing uncertainties that can impact programs and projects. In acquisition processes, it may manifest through agreements with contractors or partners, ensuring that they assume certain risks that would otherwise impact the government directly.

The other methods listed do not involve the concept of reallocating or sharing accountability in the same way. Avoiding entails eliminating the risk altogether, assuming means accepting the risk and its potential outcomes, and controlling involves implementing measures to minimize the impact or likelihood of the risk occurring.