While Preparing the Annual Audit Plan, the Newly Assigned Chief

While preparing the annual audit plan, the newly assigned chief audit executive (CAE) learns that the organization has not yet implemented a risk framework. Which of the following would be the most appropriate action for the CAE to take regarding potential engagements?

A) Prioritize the engagements that were not done in previous years and schedule them for the upcoming year.
B) Consult with senior management and the board and make adjustments regarding risk.
C) Review all outstanding recommendations from prior audit engagements and focus on them in the upcoming year.
D) Use the previous three-year audit plan to extrapolate potential engagements for the upcoming year's schedule of engagement.