According to IIA guidance which of the following statements is true regarding the annual audit plan?

According to IIA guidance which of the following statements is true regarding the annual audit plan?
A . The annual audit plan should only be adjusted in response to problems with resourcing, scope, and data availability.
B. The chief audit executive (CAE) may incorporate risk information, including risk appetite levels from management for the audit plan at her discretion.
C. In an immature risk management environment it is preferable for the CAE to rely solely on her judgment regarding risk identification and assessment to develop the audit plan.
D. The CAE may make adjustments to the annual audit plan as needed without senior management or board approval.

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Answer: B