After detecting an intrusion involving the theft of unencrypted personal data, who shall the breached company notify first under GDPR requirements?

After detecting an intrusion involving the theft of unencrypted personal data, who shall the breached company notify first under GDPR requirements?
A . Any parents of children whose personal data was compromised.
B . Any affected customers whose data was compromised.
C . A competent supervisory authority.
D . A local law enforcement agency

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Answer: C