How should risk assessment results be considered in management review?

• A.Risk assessment results are submitted to the certification body for approval, and management then reviews the Statement of Applicability wording
• B.Risk assessment results are filed with the risk owner and excluded from the meeting, leaving Annex A controls to the auditor
• C.Risk assessment results cover asset valuation figures and vulnerability counts, reported to the ISMS manager
• D.Risk assessment results inform management about the current risk landscape and effectiveness of risk treatment, guiding strategic decisions