Which one of the following is not a trigger for issue creation?

Which one of the following is not a trigger for issue creation?
A . Manual issue created by any manager or admin role as well as by audit user
B. Indicator failure
C. Risk assessment returns the inherent and residual risk impact as ‘Very High’
D. Attestation returns the result as ‘Not Implemented’
E. Control effectiveness is ‘Ineffective’ and the state of control test is ‘Closed Complete’

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Answer: D