If the Chief Audit Executive Believes That Senior Management Has

If the chief audit executive believes that senior management has accepted a level of residual risk that is unacceptable to the organization, they should:

A) Accept the decision of senior management as they are ultimately responsible for risk management.
B) Report the concern directly to the board.
C) Discuss the concern with management and if not resolved, escalate it to the board.
D) Disclose the issue in the audit report when auditing the area where the risk was identified.