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