Which of the following is the GREATEST concern with this situation?

To reduce costs, an organization is combining the second and third lines of defense in a new department that reports to a recently appointed C-level executive.

Which of the following is the GREATEST concern with this situation?
A . The risk governance approach of the second and third lines of defense may differ.
B . The independence of the internal third line of defense may be compromised.
C . The new structure is not aligned to the organization’s internal control framework.
D . Cost reductions may negatively impact the productivity of other departments.

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Answer: B