When reporting on the performance of an organization’s control environment, including which of the following would BEST inform stakeholders’ risk decision-making?

When reporting on the performance of an organization’s control environment, including which of the following would BEST inform stakeholders’ risk decision-making?
A . A report of deficiencies noted during controls testing
B . Spend to date on mitigating control implementation
C . A status report of control deployment
D . The audit plan for the upcoming period

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Answer: A