Agree with D. According to the Three Lines of Defense model, the risk owner is ultimately accountable and responsible for how risk is treated. The senior management should be informed.
I guess the question needs to be viewed slightly differently. What's the management role when they review monthly status reports? In that situation their role is just being informed. There is no denying the fact that ultimately they are responsible but in that situation they are being informed.
I agree with D
Being "Responsible" in the RACI model means that senior management has the primary responsibility for performing a particular task or activity, such as reviewing monthly status reports provided by risk owners.
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