What might lead to difficulties during a project's closing phase?

The correct choice focuses on previously unidentified risks, which can significantly complicate a project's closing phase. In project management, risks are uncertainties that can impact the project's goals. When risks are identified early, teams can prepare mitigation strategies. However, if risks emerge during the closing phase that were not anticipated earlier, it can lead to disruptions in completing project deliverables, meeting quality standards, or fulfilling stakeholder expectations.

In the closing phase, the emphasis is on finalizing all project aspects, handing over deliverables, and ensuring all objectives are met satisfactorily. Unforeseen risks can introduce delays and may require additional resources or change in plans that directly contradict the project timeline and objectives, thereby complicating the closing process.

Understanding risk management is critical, as it highlights the importance of thorough planning and continuous monitoring throughout the project's lifecycle to minimize surprises at the end.