In a follow-up audit, an IS auditor notes that management has addressed the original findings in a different way than originally agreed upon. The auditor should FIRST:

In a follow-up audit, an IS auditor notes that management has addressed the original findings in a different way than originally agreed upon. The auditor should FIRST:
A . mark the recommendation as satisfied and close the finding
B . verify if management’s action mitigates the identified risk
C . re-perform the audit to assess the changed control environment
D . escalate the deviation to the audit committee

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Answer: D