A Report Prepared by the Internal Audit Activity Contains Several

A report prepared by the internal audit activity contains several observations that disclose proprietary information regarding the organization's manufacturing process. According to the International Professional Practices Framework, which of the following is the appropriate treatment for this report?

A) Distribute the report only to the board to protect disclosure.
B) Disclose and distribute this information in a separate report.
C) Remove the observations and report verbally to senior management.
D) Require a separate non-disclosure statement from each recipient.