Business Impact Analysis could work, but I'm not sure it's the "BEST" approach for preserving savings specifically. I'll need to think this through carefully.
Return on Investment is usually a good metric to consider, but in this case I think a more comprehensive analysis like cost-benefit would be the better approach.
I'm pretty confident the answer is B. Setting the organization-wide defaults to private should prevent the manager from accessing the records, but unchecking the hierarchy access setting will ensure the manager doesn't have any way to view the employee's information.
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