Which three statements are true about the purpose of perspectives? (Choose three.)

Perspectives are a fundamental concept in Oracle Risk Management and Compliance used for organizing and securing objects. Their primary purpose is to categorize objects like risks and controls into user-defined, hierarchical structures (B). These hierarchies often represent organizational structures, such as business units or regional breakdowns (C), but can also represent processes or other logical groupings. A key function of perspectives is to enable data security; data security policies are defined against these perspective hierarchies to control which users can view or edit specific sets of GRC objects (D).

A. User privileges are primarily defined by roles. Perspectives are used to scope data access for those privileges, not define the privileges themselves.
E. Functional security, which controls access to application functions, pages, and actions (e.g., the ability to create a control), is managed by job roles, not perspectives.

Oracle Fusion Applications Help, "Using Risk Management and Compliance", Chapter: Introduction to Financial Reporting Compliance, Section: Perspectives. This section explicitly states, "Perspectives are hierarchies of values you can use to categorize objects and to secure access to them."

Oracle Fusion Applications Help, "Implementing Risk Management and Compliance", Chapter: Set Up Financial Reporting Compliance, Section: Manage Module Perspectives. The documentation describes creating perspective hierarchies for categorization and subsequent use in data security policies.