Exam CRISC topic 1 question 591 discussion

practical experience says not to give anything to IA. But i will vote for B

Selecting B.

A motivated change: being a risk practitioner, it makes more sense to provide a risk assessment instead of the closed actions of the last audit.

The closed management action plans from the previous audit can provide valuable information to the internal audit department about the effectiveness of the organization's risk management and internal control processes. These plans detail the actions that were taken by management to address the findings and recommendations from the previous audit, and can help the internal audit department determine whether the identified risks have been effectively mitigated or not. This information can help the internal audit department tailor its audit procedures and focus its testing on areas where there may still be residual risk or control deficiencies.

should be A