What is the auditor’s BEST course of action?

During a follow-up audit, an IS auditor learns that some key management personnel have been replaced since the original audit, and current management has decided not to implement some previously accepted recommendations.

What is the auditor’s BEST course of action?
A . Notify the chair of the audit committee.
B. Notify the audit manager.
C. Retest the control.
D. Close the audit finding.

Answer: B

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