The Best Way to Communicate Audit Results to Upper Management

The best way to communicate audit results to upper management would be to

A) provide a list of findings of noncompliance and supporting objective evidence
B) present a list of all items of nonconformance that require corrective action
C) present a report of the performance against the audit standard of all areas included in the audit scope
D) present an evaluation of overall quality performance and provide an executive summary in the formal report