Which of the Following Situations Would Best Support the Decision

Which of the following situations would best support the decision of a chief audit executive (CAE) to defer follow-up activity at a branch office until the next audit engagement?

A) An audit of the branch office is routinely scheduled every three years.
B) On-site follow-up of a remote branch may not be feasible due to travel costs.
C) Branch office management states that correction of the audit issue may take longer than expected.
D) The CAE and management agree that the corrective action taken to date is sufficient.